摘要:虽然市场经济日趋完善，但是市场是瞬息万变、不可预测的，因此，企业随时都面临着各种来自市场的风险，其中，财务风险尤为重要。财务风险是客观存在的，它是企业在财务管理的过程中必须要面对的一个问题。如何提升企业财务管理的水平、防范企业财务风险已经成为影响企业生存与发展的重要研究课题，也是影响企业经营发展的关键所在。

　　　作为年轻的、发展迅速的家纺行业，罗莱家纺股份有限公司在面对复杂的国内外经济发展环境的情况下，公司内部的资金运作决策不能出现任何差错。然而，罗莱家纺股份 有限公司财务管理基础薄弱、体质不协调，财务风险巨大，现状令人堪忧。为了能够提升公司的效益，降低企业财务的风险，就要做到通过深入详细地分析财务风险产生原因，并不断地进行探索与提出防范措施。

　　　本文主要分为五个部分。第一部分主要介绍了论文研究的背景及意义，并且总结了国内外研究现状以及内容；第二部分为理论概述，主要介绍了财务风险的概念及主要其特征；第三部分是介绍罗莱家纺财务风险的存在的财务风险，并分析其产生原因；第四部分主要提出解决财务风险的对策，正确地预测、衡量财务风险，进行适当的控制和防范；第五部分进行总结。

关键词 财务风险；财务风险分析；财务风险防范

Abstract:In the market ,the economy is increasingly perfect today.The enterprise always faces various kinds of risks from the market. Financial risk is the most important. The financial risk is an objective existence, which is how to optimize the internal financial management to improve the level of financial management.To prevent and reduce financial risk of enterprises is a major issue for the survival and development of enterprises enterprise,which is a realistic question.Tthe enterprise must face in the process of financial management, the key is the business development.

　　　As a young company, the rapiding development of the textile industry, LUOLAI in the face of complex domestic and international economic development environment.Capital operation decision not inside any mistakes. However, the basic financial management of LUOLAI. is weak, the constitution is not coordinated and meet with a great financial risk. The current situation is worrying. Only through a thorough analysis of its causes and keep to analyse measures,enhancing the company's efficiency, it can reduce the enterprise financial risk.

　　　This paper is divided into five chapters. The first part mainly introduces the background and significance of the study.Summarizing the research status which has been the wordwhile. The second part is the summary of theory, mainly introduces financial risk problem. The third part introduces LUOLAI’S financial risk.The fourth part mainly proposes the countermeasures to solve the financial risk, and measure the financial risks.The fifth part is summary.

Keywords  Financial risk  Financial risk analysis  Precautions against financial risks