摘 要财务风险是企业各类风险的一种集中表现，如果企业管理层不能够重视企业财务风险，极有可能会导致企业后续出现严重的财务危机，无法推动企业的可持续发展。通过对云南鸿翔一心堂药业股份有限公司的财务风险进行分析，发现企业存在过度融资导致筹资风险，投资项目的规划管理不当，经营管理不当，资金回收缺乏效率等问题，为此，为规避财务风险，一心堂应科学计划筹资活动、重视对投资项目的可行性分析、提高存货管理能力、建立企业财务危机预警机制、加强资金的管控、加强对赊销客户的信用管理。关键词：一心堂 财务风险 筹资风险 营运资金风险Abstract Financial risk is a concentrated manifestation of all kinds of risks in an enterprise. If the management does not pay enough attention to the financial risk, it will lead to the occurrence of financial crisis and affect its own long-term development. Through the analysis of the financial risk of yientang, it is found that there are many problems in the enterprise, such as improper financing, excessive financing risk, improper planning and management of investors. project financing activities, investment project feasibility analysis, improve inventory management ability, establish enterprise financial crisis early warning mechanism, strengthen capital controls, to strengthen the credit management of credit customers.Keywords:One hall Financial risk Financing risk Working capital risk目 录一、引言..........................................................1二、财务风险的含义及种类........................................2（一）财务风险的含义................................................2（二）财务风险的种类................................................2三、一心堂药业股份有限公司财务风险现状.......................3（一）公司概况......................................................3（二）财务风险现状..................................................3四、一心堂药业股份有限公司财务风险成因分析...................8（一）过度融资导致筹资风险...........
