前言财务风险是企业众多风险中的一种,是指企业财务成果和财务状况的风险。由于财务风险涉及到上市公司资金运动的各个环节,公司内部一切生产经营活动以及公司环境中的各个因素。可以说,财务风险是财务活动和经营活动过程中各种不确定性的综合反映。上市公司只有将财务风险控制在可接受水平之内才能保证企业价值不遭受损失,否则,失控或积聚的财务风险会使上市公司陷入财务危机中,甚至导致企业失败。因此,我们有必要全面认识上市公 Preface Financial risk is one of many risks in an enterprise and refers to the risks of the financial results and financial status of an enterprise. As the financial risk involves all aspects of capital movements of listed companies, all production and business activities within the company and the various factors in the corporate environment. It can be said that financial risk is a comprehensive reflection of various uncertainties in the course of financial activities and business activities. Only when the listed company controls the financial risk within the acceptable level can the enterprise value be protected from the loss. Otherwise, the financial risk of losing control or accumulation will cause the listed company to fall into the financial crisis and even cause the enterprise to fail. Therefore, we need to fully understand the public