一、引言2000年以来,经济与科技迅速发展,世界范围内的竞争日趋激烈。竞争激烈的市场经济不但为企业提供了广阔的经营舞台,同时也暗藏了更多的凶险,稍有不慎就可能被卷入失败的漩涡。在市场经济体制下,各种各样的财务风险随时都有可能发生,有时甚至叫你措手不及。国内外大量的实例表明,陷入经营危机的企业几乎毫无例外地都是以出现财务危机为征兆。企 I. Introduction Since 2000, with the rapid development of economy and science and technology, the competition in the world has become increasingly fierce. A highly competitive market economy not only provides enterprises with a broad operating stage, but also conceals more dangerous, slightest mistake may be involved in the whirlpool of failure. Under the market economic system, various financial risks may occur at any time, sometimes even surprise you. A large number of examples both at home and abroad show that the enterprises caught in a business crisis are almost without exception an indication of the financial crisis. Enterprise