我国企业受到国家宏观政策、市场发育和技术支持等外部环境因素影响,同时也受制于资本投入、信息决策等内部管理因素的影响。由于内外这两类不确定性影响因素的相互作用,形成企业财务风险就是一种必然了。因此,确立企业风险控制目标,坚持控制原则就显得越发重要。 China’s enterprises are subject to external environmental factors such as national macroeconomic policies, market development and technical support, and are also subject to internal management factors such as capital investment and information decision-making. Due to the interaction of these two types of uncertainties, the formation of corporate financial risk is inevitable. Therefore, the establishment of corporate risk control objectives, adhere to the principle of control is more and more important.