企业财务管理工作的各个环节都会存在财务风险,企业的财务决策几乎是在风险和不确定性的情况下做出的,尤其是在中国市场经济发育还不健全的条件下更是不可避免。中国企业财务风险包括筹资风险、投资风险、资金营运风险和收益分配风险,应建立企业财务风险识辨系统和有效的风险处理机制,完善风险管理机构,进一步防范企业财务风险。 There are financial risks in all aspects of corporate financial management. The financial decisions of an enterprise are made almost under the circumstances of risks and uncertainties, especially under the condition that China’s market economy is not yet fully developed. The financial risks of Chinese companies include financing risks, investment risks, capital operation risks and income distribution risks. An enterprise financial risk identification system and an effective risk management mechanism should be established to improve risk management institutions and further prevent corporate financial risks.