市场经济条件下,财务风险客观存在于企业财务管理工作的各个环节。企业的财务风险是指在各项财务活动过程中,由于各种难以预料或控制的因素影响,使企业财务状况具有不确定性,有蒙受损失的可能性。在企业财务管理工作中,财务风险管理的目标,在于掌握解财务风险产生的原因和特征,正确预测、衡量财务风险,适时有效地监控和防范风险,将损失降至最低程度,为企业创造良好的收益。 Under the condition of market economy, the financial risk objectively exists in all aspects of enterprise financial management. The financial risk of an enterprise refers to the possibility of suffering losses due to the uncertainties in the financial status of an enterprise due to various unpredictable or controlling factors during various financial activities. The goal of financial risk management in corporate financial management lies in grasping the causes and characteristics of financial risks, correctly forecasting and measuring financial risks, monitoring and preventing risks timely and effectively, minimizing losses and creating good corporate values Income.