摘要:企業(yè)在經(jīng)營過程中通常都會面臨各種各樣風(fēng)險，財務(wù)風(fēng)險是其中之一。零售業(yè)是我國的傳統(tǒng)行業(yè)，也是經(jīng)濟(jì)發(fā)展中變化最快、市場化程度最高、競爭力最為激烈的行業(yè)之一。國民經(jīng)濟(jì)的持續(xù)快速發(fā)展，為我國零售業(yè)企業(yè)的發(fā)展提供了良好的發(fā)展環(huán)境；市場競爭日趨激烈，顧客的需求也瞬息萬變。近年來，隨著全球經(jīng)濟(jì)一體化的不斷發(fā)展，為我國零售企業(yè)帶來了不少機(jī)遇，也帶來了巨大的挑戰(zhàn)。很多零售業(yè)企業(yè)因遭遇財務(wù)風(fēng)險而導(dǎo)致資金鏈斷裂，在激烈的競爭中被淘汰。零售業(yè)企業(yè)的經(jīng)營、發(fā)展及其所面臨的種種財務(wù)困境，使得對零售業(yè)企業(yè)財務(wù)風(fēng)險的預(yù)測、防范和控制，變得十分重要。

　　　本文從零售業(yè)企業(yè)財務(wù)風(fēng)險的形成原因入手，來分析企業(yè)財務(wù)風(fēng)險的特征和分類，以便提出有效的控制零售業(yè)企業(yè)財務(wù)風(fēng)險的措施，為企業(yè)的經(jīng)營及發(fā)展帶來更好的保證。

關(guān)鍵詞: 零售業(yè),企業(yè)財務(wù)風(fēng)險,管理，控制措施

Abstract:Enterprise in the business process usually faced all kinds of risk, financial risk is one of them. The retail trade is the traditional industry in our country, but also the economic development, the degree of marketization fastest change in the highest, and one of the most competitive industry. The sustainable development of the national economy, for the development of our country's retail trade provides a good development environment; Market competition becomes increasingly fierce, the customer's demand is also changing. In recent years, with the development of global economic integration, for the retail enterprises in our country brought the opportunity and challenge. Many retail enterprise has been to financial risk capital chain rupture, be eliminated in the fierce competition. Retail business, the development and the faces all sorts of financial difficulties, which makes the retail enterprise of the financial risk of forecast, preventing and controlling, become very important.

　　　This paper, from the retail of the financial risks of enterprise form the reasons for the start, to the analysis of the financial risks of enterprise features and classification, in order to put forward effective control of the retail trade of the financial risks of enterprise measure, for enterprise's management level development bring better guarantee.

Key Words：retail, enterprise financial risk, management, the control measures

　　　進(jìn)入21世紀(jì)．企業(yè)面臨的風(fēng)險隨著新經(jīng)濟(jì)環(huán)境的變化向更廣范圍、更深層次的方向發(fā)展，財務(wù)風(fēng)險的管理也愈來愈成為企業(yè)財務(wù)管理的核心問題。一般來說，資本的收益性總是和風(fēng)險性相伴而生的。只要企業(yè)運(yùn)營活動的未來結(jié)果有不確定性，就有風(fēng)險存在。財務(wù)管理學(xué)中提到：收益性是目的，風(fēng)險性是代價，而流動性則是條件。因此，任何財務(wù)活動的決策總是在流動、收益和風(fēng)險三者之間尋找一個最佳的平衡點(diǎn)。國內(nèi)外一些知名企業(yè)之所以會陸續(xù)破產(chǎn)倒閉，一是投資決策失誤，二是忽視財務(wù)風(fēng)險的存在。因此對財務(wù)風(fēng)險的認(rèn)識、預(yù)防和控制的研究已成為當(dāng)今企業(yè)所面臨的重要課題。對企業(yè)的財務(wù)風(fēng)險進(jìn)行研究不僅具有理論意義同時也具有現(xiàn)實意義。