一、财务风险及其特征(一)财务风险的含义对于财务风险含义的理解,学术界内有广义和狭义之分。从广义上讲,财务风险为企业经营过程中因为各种不可控因素造成的企业财务状况的不确定性,以及由此引发的使企业蒙受经济损失的可能性。企业经营活动中各种不可知情况的出现,都有可能会导致财务风险发生,以至于使企业蒙受损失。 First, the financial risks and their characteristics (A) the meaning of financial risk For the understanding of the meaning of financial risk, the academic community has broad and narrow sense. In a broad sense, the financial risk is the uncertainty of the enterprise’s financial status caused by various uncontrollable factors in the course of business operation and the possibility of causing economic losses to the enterprise. The emergence of all kinds of unknowns in the business activities may lead to the occurrence of financial risks so that the enterprises may suffer losses.