随着我国经济的发展和改革开放的不断深入,上市公司的数量节节攀升,与此同时,某些上市公司由于财务风险管理机制不健全,核心竞争力降低,而导致财务危机,所以加强上市公司财务风险管理意识,采取科学、合理、有效的财务风险管理措施已经成为了当前上市公司发展的当务之急。 With the development of our economy and the continuous deepening of reform and opening up, the number of listed companies has been on the rise. At the same time, some listed companies stepped up their listing because of the weak financial risk management mechanism and the decrease of their core competitiveness which led to the financial crisis The awareness of the company’s financial risk management and the adoption of a scientific, rational and effective financial risk management measure have become urgent tasks for the current development of listed companies.