财务风险存在于任何企业中，这不仅是理论更是事实。由于举债而给企业财务成果带来的不确定性。随着市场经济的发展，企业改革的日益深入，人们越来越重视财务管理对企业的效用。而财务管理本身往往因不确定因素的影响而为企业带来风险，因此，研究企业存在的财务风险并采取一定措施进行防范和管理成为一个重要的课题。本文正是以企业财务风险为研究对象，从财务风险的含义入手，财务风险进一步分析，确定理论研究建立在财务风险概念基础之上。然后分析了财务风险的类别，现状及产生的原因。认为企业财务活动所处的环境复杂多变是企业财务风险产生的外部原因；财务主体的局限性导致财务决策失误是产生财务风险的内部原因。
关键词：财务风险；财务管理；风险防范；防范措施
Abstract
Financial risk exists in any enterprise， it is not only a theoretical but also the facts. Due to the enterprise debt and financial results brought uncertainty. With the development of market economy， the business enterprise reform penetrated， people pay more and more attention to the utility of enterprise financial management. And the financial management itself often because of uncertainty factors influence and for enterprise to bring the risk， therefore， the enterprise existing financial risk and take some measures to prevent and management has become an important topic. This paper just by the financial risks of enterprise as the research object， the meanings of from financial risk， financial risk further analysis， confirmed theory research based on financial risk concept foundation. And then analyzes the financial risk category， present status and causes. Think enterprise financial activities surroundings is complicated and changeable the financial risks of enterprise produces external causes； The limitations of financial bodies financial decision-making errors led to financial risk is to produce the internal causes.
Keywords： Financial Risk； Financial Management； Risk Prevention； Preventive Measure
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