随着市场经济的快速发展,中小企业之间的竞争愈演愈烈,财务风险便是企业适应市场竞争的产物。为了在市场竞争中占有一席之地,企业就要进行有效的财务风险管理,以便于决策层作出正确的生产、经营决策,实现企业的预定目标。因此,中小企业经营者应加强财务风险的成因,并针对存在的问题,提出有效的防范措施,避免经济损失,促进企业发展。 With the rapid development of market economy, the competition between SMEs intensifies. Financial risk is the product of enterprises’ adapting to market competition. In order to occupy a place in the market competition, enterprises should carry out effective financial risk management so that the decision makers can make the correct production, operation and decision-making, and achieve their intended goals. Therefore, SME managers should strengthen the causes of financial risks and put forward effective preventive measures against the existing problems to avoid economic losses and promote the development of enterprises.