摘要:近年來，不少名聲在外似乎如日中天的企業，卻如曇花一現般迅速垮掉了，實踐表明，忽視財務風險管理是其倒閉的主要原因。財務風險是現代企業面對市場競爭的必然產物，尤其是在我國市場經濟發育不健全的條件下更是不可避免，企業對財務風險認識不足，管理不到位，可能使企業遭受巨大的經濟損失，甚至是破產倒閉。加強財務風險管理有利于保證企業安全、穩健的發展，有利于穩定企業財務活動，不斷增強企業抵御風險的能力，實現企業財務目標。企業財務風險存在于企業財務管理工作的各個環節,企業的財務決策幾乎是在風險和不確定性的情況下做出的,尤其是在中國市場經濟發育不健全的條件下更是不可避免。中國企業財務風險包括籌資風險、投資風險、資金營運風險和收益分配風險,應建立企業財務風險識辨系統和有效的風險處理機制,完善風險管理機構,進一步防范企業財務風險。

關鍵詞：財務危機 ；財務風險 ；預警分析

Abstract:In recent years, many outstanding reputation seems to be Rurizhongtian business, but if short-lived as quickly collapse, the practice shows that neglect of financial risk management is the main reason for its closure. Financial risks facing the modern enterprise is the inevitable product of market competition, especially in China's market economy developed under the conditions do not improve even more is inevitable, business-to inadequate understanding of financial risk management is not in place, so that enterprises may suffer huge economic losses, Or even bankruptcy. Strengthening financial risk management to ensure enterprise security and a stable development and to the stability of the financial activities of enterprises, and constantly enhance their ability to resist risks, enterprise financial goals. Financial risks exist in financial management of enterprises in all aspects, the financial decision-making is almost the risks and uncertainties under the circumstances, especially in China's market economy development under the conditions do not improve even more is inevitable. Chinese enterprises, including financial risk financing risk, investment risk, operational risk capital allocation of risks and benefits, enterprises should establish financial risk identification system and effective risk management mechanism, improve risk management institutions, to further guard against financial risk enterprise.

Key Words：Financial crisis, financial risk, early warning analysis