企业财务活动中由于各种不确定性因素的影响,使企业财务收益与预期收益发生偏离,因而造成企业财务风险。企业财务活动的组织和管理过程中的某一方面和某个环节的问题,都可能促使这种风险转变为损失,导致企业盈利能力和偿债能力的降低。企业的财务活动一般分为筹资活动、投资活 Due to the influence of various uncertainties in the financial activities of the enterprise, the financial income of the enterprise deviates from the expected return, resulting in the financial risk of the enterprise. Organizational and financial activities of the organization and management of a particular aspect and some aspects of the problem, may lead to such a risk into loss, resulting in corporate profitability and solvency. The financial activities of enterprises are generally divided into financing activities, investment activities