譯文（字?jǐn)?shù) 3090）：

摘 要： 財(cái)務(wù)風(fēng)險(xiǎn)嚴(yán)重影響著企業(yè)的經(jīng)營、制約著企業(yè)的發(fā)展。 對企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行有效控制和管理是企業(yè)能否順利實(shí)現(xiàn)預(yù)期目標(biāo)的關(guān)鍵。 因此，對企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別、分析和應(yīng)對，對企業(yè)的健康發(fā)展和存續(xù)至關(guān)重要。 本文在財(cái)務(wù)風(fēng)險(xiǎn)理論基礎(chǔ)上，利用蘇寧的財(cái)務(wù)報(bào)表數(shù)據(jù)，全面分析了蘇寧的財(cái)務(wù)風(fēng)險(xiǎn)的現(xiàn)狀、產(chǎn)生原因，并針對企業(yè)存在的財(cái)務(wù)風(fēng)險(xiǎn)，提出了財(cái)務(wù)風(fēng)險(xiǎn)控制和防范措施。

關(guān)鍵詞： 財(cái)務(wù)風(fēng)險(xiǎn)； 影響因素； 控制措施

外文原文（字符數(shù) 8972）：

外文出處  Karen A. Horcher  and  Pan You－gen

Abstract： Financial risk has a great influence on the operation of a company and restricts its development． The effective control and management of financial risk is the key to the company’s expected goal． Therefore， the recognition， analysis and dealing of financial risk

are of great importance to the healthy development and survival． Based on the theory of financial risk， this paper makes use of the financial statement data of Suning to analyze the current situation and causes of its financial risk and accordingly puts forward some controlling and prevention measures．

Key words： financial risk； causes； controlling measures

What Is Risk?  

Risk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss, while exposure is the possibility of loss, although they are often used interchangeably. Risk arises as a result of exposure.