风险是特定客观情况下和特定期间内,某一事件的预期结果与实际结果之间的变动程度,风险具有不确定性的特征。在经济社会中,企业风险可以定义为企业作为一个社会经济主体,在存续期间内面临的自然、政治、经济、文化等因素影响使实际情况与企业目标发生偏离的可能性。企业的经营并不是孤立进行的,在宏观上受国际经济形势、国家产业政策的影响,在微观上需面对投资者、债权人、企业职工、供应商、客户等不同的利益主体,处理包括筹资、经营、投资、分配等方方面面的事务,正是这种依存性的复杂性,决定企业经营的不确定 Risk is the degree of change between the expected result and the actual result of an event in a specific objective situation and a specific period, and the risk is characterized by uncertainty. In economy and society, enterprise risk can be defined as the possibility that the enterprise as a social economy subject to the natural, political, economic, cultural and other factors during its existence will make the actual situation deviate from the goal of the enterprise. The operation of the enterprise is not carried out in isolation. Under the influence of the international economic situation and the national industrial policy in the macroeconomic situation, it is necessary to face the different stakeholders such as investors, creditors, employees, suppliers and customers at micro level, , Business, investment, distribution and other aspects of the affairs, it is the complexity of this dependence, determine the business uncertainty