摘要随着市场经济的发展，企业改革的日益深入，人们越来越重视财务管理对企业的效用，对处在激烈的市场竞争中的现代企业，深入分析财务风险显得尤为重要，而财务管理本身往往因不确定因素的影响而为企业带来风险，因此，研究企业存在的财务风险并采取一定措施进行防范和管理成为一个重要的课题。本文以海琳加工厂为背景，从财务风险的含义入手，分析了财务风险的特征及主要表现。认为产生该工厂财务风险的内部原因有资本结构不合理、内部财务关系混乱、决策缺乏科学性；产生工厂财务风险的外部原因有外界的竞争及复杂多变的外部环境。最后本文根据前文的分析，了解风险的表现和来源，对内提出资本结构要合理、完善工厂内部财务关系、科学决策；对外构建财务识别与预警系统、提出与时俱进的财务战略的方法来防范工厂财务风险，为工厂创造最大的收益问题进行探讨。关键词：风险；财务风险；资本负债率AbstractAsthemarketeconomicdevelopment,enterprisereformdeepens,thereisagrowingemphasisontheeffectivenessoffinancialmanagementofthebusiness,rightinthefiercemarketcompetitioninthepresentbusiness,in-depthanalysisoffinancialriskisparticularlyimportant,andfinancialmanagementitselfisoftenuncertaintiesduetotheimpactofrisksfortheenterprise,therefore.Thereisresearchfirmfinancialriskandtotakecertainmeasurestopreventandmanagetobecomeanimportantissue.Thispaperisanenterprisefinancialriskastheresearchobject,themeaningofthefinancialriskfromthestartofthebroadandnarrowfinancialriskfurtheranalysis,Theoreticalstudytodeterminethefinancialriskbasedontheconceptofgeneralizedbasis.Andthenanalyzedthecharacteristicsoffinancialriskandthemainperformance.Considerthatthebusinessenvironmentinwhichcomplexfinancialactivitiesofenterprisefinancialriskresultingfromexternalcauses;thefinanciallimitationsofthemainresultinfinancialdecision-makingmistakesistogeneratetheinternalcausesofthefinancialrisk.Finally,thepaperaccordingtotheprecedinganalysis,understandingofrisksourcesandcharacteristics,topredict,measurethefinancialrisks,appropriatecontrolandpreventivemeasures,asoundenterpriseriskmechanismtoreducelossestoaminimum,thebenefitsforenterprisestocreatethebiggestissuesdiscussed.Keywords：Risk；FinancialRisk；Assets-liabilitiesratio目录摘要.....................................................................IAbstract..................................................................II绪论.....................................................................11企业财务风险的相关理论.................................................21.1财务风险的含义.....................................................21.2企业财务风险的分类.................................................21.3防范财务风险的必要性...............................................42海琳工厂简介及财务风险表现和原因分析...................................52.1海琳工厂简介.......................................................52.2海琳工厂财务风险内部表现及成因分析.................................52.2.1资产负债率偏高引起财务风险.....................................52.2.2内部财务关系混乱引起资金流失...................................62.2.3投资回报率低导致财务风险产生...................................72.3海琳工厂财务风险的外部原因分析.....................................92.3.1外部竞争致使财务风险应运而生...................................92.3.2宏观经济环境复杂多变...........................................93防范财务风险的策略和方法..............................................113.1针对海琳工厂面临的内部挑战提出相应对策.....................
