风险是一个非常重要的财务概念。最简单的定义是:预期结果的不确定性。风险不仅包括负面效应的不确定性,还包括正面效应的不确定性,这与我们日常生活中所理解的“风险”是不同的。风险的正面效应即为“机会”,所以公司不可能也不要期望能够完全消除商业活动中的所有风险,没有风险就没有利润。本文主要针对风险的负面效应进行评价和处理,即如何确认和回避风险。 Risk is a very important financial concept. The simplest definition is: the uncertainty of the expected result. Risks include not only the uncertainty of the negative effect, but also the uncertainty of the positive effect, which is different from the “risk” understood in our daily life. The positive effect of risk is the “opportunity”, so the company can not and does not expect to completely eliminate all the risks in business activities, and there is no profit without risk. This paper mainly evaluates and deals with the negative effects of risk, that is, how to confirm and avoid risks.