企业财务风险是指企业在各项财务活动过程中于各种难以预料或控制的因素影响,财务状况具有不确定性,从而使企业有蒙受损失的可能性。财务风险客观存在于企业财务管理工作的各个环节,会对企业的生产经营产生重大影响。因此,对中国企业财务风险的现状、成因及其防范措施进行探讨,具有十分重要的意义。 Enterprise financial risk refers to the various financial activities in the process of various unpredictable or controlling factors, the financial situation is uncertain, so that enterprises have the possibility of suffering losses. The objective existence of financial risk in the financial management of enterprises in all aspects, will have a significant impact on the production and operation of enterprises. Therefore, it is of great significance to discuss the current situation, causes and preventive measures of Chinese enterprises’ financial risks.