企业财务风险的成因及防范

“风险”这个名词来源于西方经济理论。它是指在一定条件下和一定时期内可能发生的各种结果的不确定性。随着经济的发展,企业将面临各种各样的风险。其中财务风险客观存在于企业财务管理工作的各个环节。一个企业要想在激烈的竞争中立于不败之地,就必须要加强财务风险的防范和控制。因此,对财务风险的概念、成因及其防范进行研究,从而达到降低风险发生的概率,减小风险损失,提高经济效益的目的,这对企业发展具有十分重要的意义。

The Origin and the Prevention of Enterprises' Financial Risks

The word "risk" is derived from the western economic theory. It indicates uncertainties of all the possible results under certain condition in one period. With economic development, enterprises will be confronted with various risks, among which financial risks exist in every link of enterprises' financial management. If it wants to be successful in fierce competitions, the enterprise must reinforce the prevention and control of financial risks. Therefore, it is of great importance for enterprises' development to study on the concept of financial risk, its origin and the prevention in order to reduce the risk emergence probability, the losses, and to realize the increase of economic benefits. The paper generally discusses those issues.