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市场经济条件下,市场信息和经营环境瞬息万变,任何企业在运行发展过程中都会面临各种各样的风险,其中财务风险是较为主要的风险。它是由于企业资金运动中不确定因素而带来的。通俗的说,是企业利用现金归还到期债务的不确定性。这种不确定性有可能造成企业陷入资金危机,甚至资金链断裂,企业破产。近年来全球金融危机、美国次贷危机、欧债危机接踵而至,经济环境骤然恶化,企业财务风险也陡增,从半年前温州一些企业老板密集跑路,到近期的某钢厂董事长的失
Under the condition of market economy, the market information and business environment are changing rapidly. Any enterprise will face various risks during its operation and development. The financial risk is the most important risk. It is due to uncertainties in the capital movement of enterprises. In short, it is the uncertainty that enterprises use cash to repay debts as they fall due. This uncertainty may cause enterprises to fall into a financial crisis, and even the financial chain rupture, corporate bankruptcy. In recent years, the global financial crisis, the subprime mortgage crisis in the United States, the European debt crisis followed one after another, the economic environment deteriorated sharply, corporate financial risk also increased sharply from Wenzhou some business owners intensive way 6 months ago to a recent chairman of a steel mill Lost