随着互联网和电子商务的迅猛发展和广泛应用,信息技术革命和经济全球化趋势使经济环境发生了显著变化,企业面临着更加多样化和复杂化的财务风险。资本运动是财务管理的核心内容,企业通过对资本运动的管理来实现价值最大化的理财目标,因此企业的财务风险蕴藏在整个资本运动过程 With the rapid development and widespread application of the Internet and e-commerce, the economic environment has undergone significant changes in the information technology revolution and economic globalization. Enterprises are facing more diversified and complicated financial risks. Capital movement is the core content of financial management. Enterprises manage the capital movement to realize the goal of maximizing the value of money. Therefore, the financial risk of the enterprise lies in the entire process of capital movement