一、引言美国次贷危机所引发的全球经济危机已经在全球蔓延,很多名牌大企业随之倒闭,甚至某国政府也宣布国家破产。这次金融危机的影响范围之广,对危机各国甚至对整个世界经济的影响难以估算。随着经济危机的不断恶化,我国企业面临的金融风险问题越来越突出。特别是我国很多大中型企业长期是国有经营,行政干预过多,自负盈亏、自担风险的能力较弱, I. INTRODUCTION The global economic crisis triggered by the U.S. subprime mortgage crisis has spread around the world. Many famous brand-name enterprises subsequently went bankrupt. Even a certain country government announced the bankruptcy of the country. The impact of the financial crisis is so widespread that its impact on countries in crisis and even on the world economy can hardly be estimated. With the worsening of the economic crisis, the financial risks faced by Chinese enterprises are becoming more and more prominent. In particular, many large and medium-sized enterprises in our country are long-term state-owned enterprises, having too many administrative interventions, being self-financing and having less ability to take risks at their own risk,