风险是现代企业财务决策中需要考虑的一个重要因素,在企业经营发展过程中每一步都面临风险。从财务管理角度分析,风险是财务活动中,不可遇见性的一些损失。当前,经济全球化趋势日益明显,市场竞争日趋激烈,企业风险无处不在,而财务风险决定企业的成与败,面临复杂而多样的风险,财务决策成为企业活动中一个重要的把关。 Risk is an important factor that needs to be considered in the financial decisions of modern enterprises. Every step of the process of business development is at risk. From the financial management point of view, the risk is the financial activities, unacceptable some of the loss. At present, the trend of economic globalization is increasingly obvious, the market competition is becoming fiercer and fiercer, enterprise risk is ubiquitous, and the financial risk determines the success and failure of enterprises, facing complicated and diverse risks. Financial decision-making becomes an important check in business activities.