本文分析了旅游财务风险管理的内涵,并指出现在我国旅游企业中,存在旅游企业资金结构不合理,旅游企业投资缺乏系统性、科学性,应收账款风险,旅游行业的敏感性,旅游企业内部财务管理混乱,旅游企业管理人员缺乏财务风险管理意识的问题。可以通过加强管理人员的财务风险管理意识,分析财务风险指标通过指标对财务风险进行监控和管理,建立一套科学系统的内部财务管理体系,加强风险防范的制度建设来改进旅游企业的财务风险管理问题。 This paper analyzes the connotation of tourism financial risk management, and points out that among the current Chinese tourism enterprises, there are some problems such as the unreasonable capital structure of tourism enterprises, the lack of systematic and scientific investment in tourism enterprises, the risk of accounts receivable, the sensitivity of tourism industry, Internal financial management chaos, tourism business managers lack the awareness of financial risk management issues. The financial risk management of tourism enterprises can be improved by strengthening the awareness of financial risk management of managers, analyzing financial risk indicators and monitoring and managing financial risks through indicators, establishing a scientific and systematic internal financial management system, and strengthening the system of risk prevention problem.