摘要：企業(yè)經(jīng)營是為了獲得最大的利潤，伴隨著利潤同時存在的是不可避免的風(fēng)險。在企業(yè)發(fā)展過程中，財務(wù)風(fēng)險是必然存在的，不以人的意志為轉(zhuǎn)移。造成企業(yè)財務(wù)風(fēng)險的原因也是多種多樣的，不僅僅是關(guān)乎企業(yè)本身，也與企業(yè)發(fā)展環(huán)境密不可分。在眾多企業(yè)中，上市公司為了謀求更多的發(fā)展空間則需要面對更廣闊的市場環(huán)境，其面臨的財務(wù)風(fēng)險就更高于其他一般企業(yè)。上市公司要想屹立于企業(yè)之林而不會產(chǎn)生“木秀于林，風(fēng)必摧之”的后果，就必須正視企業(yè)的財務(wù)風(fēng)險，時刻對其進(jìn)行預(yù)警預(yù)防，防患于未然，才能將本企業(yè)做大做強(qiáng)，不至于湮沒在經(jīng)濟(jì)發(fā)展的洪流中。

　　　本文將闡述上市公司概念和我國上市公司發(fā)展歷程，解釋財務(wù)風(fēng)險定義并且結(jié)合企業(yè)經(jīng)營過程細(xì)分財務(wù)風(fēng)險范疇；結(jié)合實際生活案例，分析討論上市公司財務(wù)風(fēng)險的各種形成原因；針對提出的財務(wù)風(fēng)險成因，一一對癥入手，以我國上市公司亞星化學(xué)股份有限公司為例，重點(diǎn)關(guān)注財務(wù)風(fēng)險預(yù)警預(yù)防系統(tǒng)的建立，從機(jī)制、人等方面綜合分析，嘗試得出更多、更全面的規(guī)避財務(wù)風(fēng)險的可行性對策；最后，列出構(gòu)想和論證中存在的目前尚未解決的問題，將對上市公司財務(wù)風(fēng)險控制這一課題的應(yīng)用進(jìn)行展望作為結(jié)尾。

關(guān)鍵詞：上市公司；財務(wù)；風(fēng)險控制；風(fēng)險應(yīng)對

Abstract：The management of an enterprise is aimed to earn maximize profits,however,unavoidable risk follows with profit.During the process of enterprise development, financial risk is inevitable and not transferred by man's will. The causes of enterprise financial risk are also varied, they are not only related with enterprise itself, but also quitly closed to outside environment.Among so many enterprises, listed companies need to face a broader market environment in order to seek larger development space.It mkes them face with higher financial risks than other general enterprise. A tree is taller than any other in the forest,so the wind will break it down.To be outstanding,listed companies must face up to and take precautions against risks all the time. If dealing with issues before they happen,then listd companies can make thenseleves larger and stronger,else they could be lost in the flood of economic development.

　　　This article describes the conception of listed company and the development of  listed companies in China.It also explains what financial risk is and how does it arise,combining with the opreation process of enterprises.Combined with the real life cases,it analysises all sorts of reasons what bring about financial risks of listed companies. Against financial risk factors, it puts forward solutions one by one and tries to draw more useful methods to avoid risks,specially focusing on how to establish a system to warning and prevent financial risk from mechamism and human by taking YaXing chemical co., LTD., for example. Finally,it lists the unsolved problems that exist in currently ideas and arguments, and use the prospect to the listed company financial risk control of the subject application as the end.

Key words: listed companies; Financial; Risk control; Risk response