一、财务风险形成的原因(一)资本结构不合理企业资本结构是指企业资本构成及其比例关系。从财务风险的本质看,资本结构的不合理将使企业财务负担沉重,偿付能力严重不足,导致财务风险的产生。我国企业大部分生产经营资金的来源为自有资金和借入资 First, the reasons for the formation of financial risk (A) of the capital structure is irrational Corporate capital structure refers to the composition of the corporate capital and its proportional relationship. Judging from the essence of financial risk, the irrational capital structure will make the financial burden of enterprises heavy and the solvency seriously inadequate, resulting in the occurrence of financial risks. Most of the sources of production and operation funds of Chinese enterprises are self-owned funds and borrowed funds