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企业财务风险是指企业在各项财务活动过程中,由于各种难以预料或控制的因素影响,财务状况具有不确定性,从而使企业有蒙受损失的可能性。改革开放30多年中,随着我国经济市场化进程的加快和市场经济的进一步完善,我国企业面临的风险进一步加大。其中企业的倒闭大多是因为企业资金链断裂,这不能引起人的深思。在这种经济背景下,对企业经营管理中的财务风险分析就显得尤为重要。
Corporate financial risk refers to the fact that, in the course of various financial activities, due to various unpredictable or controllable factors, the financial status of the company is uncertain and thus the company may suffer losses. In the course of more than 30 years of reform and opening up, with the acceleration of China’s economic marketization process and the further improvement of the market economy, the risks faced by Chinese enterprises have further increased. Among them, the collapse of companies is mostly due to the breakage of the company’s capital chain, which cannot lead people to think deeply. In this economic context, the analysis of financial risks in the business management of companies is particularly important.