摘要:财务风险是财务管理中十分重要的概念，其贯穿于企业的筹资、投资、资金运营和收益管理等关键环节。企业财务管理的基本目标是每股利润最大化，如何在收益和风险之间做到优化权衡是摆在企业面前的原则性问题。企业作为市场经济发展中的重要组成部分，将时刻面临着各式各样的财务风险问题，这些难以预测与控制的风险可能会对企业的财务收益造成影响和损失。

　　　我国企业正在步入市场经济正轨，企业之间的竞争也随之愈演愈烈，在此过程中面临着更加复杂化和多样化的影响因素，内外部环境都发生了一定的变化，由此所引发的财务风险是企业急需解决的问题。当企业逐渐意识到生存的危机感，财务风险的成因分析与防范控制也提上日程，分析引发风险的因素，提出防范控制举措是我国企业需加以重视的课题。

　　　本文首先概述了企业财务风险的涵义与特征，并对财务风险的类型细分，通过分析各类型风险的含义、影响和其表现形式来对财务风险做进一步了解，并针对不同类型的风险可能诱发的因素进行分析。最后，在此基础上探讨了相应类型的财务风险的防范举措和控制措施，使企业能够及时的做到有的放矢的控制风险，把风险降低到企业所能承受的范围之内，提升企业的价值，使企业健康的运营发展下去。

关键词：财务风险； 成因； 风险控制； 对策

ABSTRACT:Financial risk is a very important concept in financial management. Appear in the financing, investment, capital operation and revenue management and other key aspects. The basic purpose of enterprise financial management is maximizing profit per share. And how to do optimize the balance between income and risk is facing the enterprise principle problem. Enterprises as an important part in the development of the market economy, will always faces many financial risks, these are difficult to predict and control the risks might be interested in the company's financial revenue impact and loss.

　　　 The enterprises of our country are entering the market economy on track, competition among enterprises as more and more intense. In this process, facing more complex and diverse influencing factors. Some changes have taken place in the internal and external environment, the consequent financial risk of enterprises is an urgent need to solve the problem. When the enterprise gradually realize the crisis of survival, Countermeasures to prevent control of financial risk also receive attention, Analysis of risk factors, put forward control measures to prevent is the enterprise needs to consider the problem in our country.

　　　Firstly , this paper describes the meaning and characteristics of enterprise financial risk，division of financial risk type. Then through the analysis of the meaning of the various types of risk, impact, and its manifestations further understanding of the financial risk，and analysis for the different types of risk factors that may trigger. The last，on this basis of the corresponding types of financial risk initiatives and control measures，make the enterprise can timely and effectively control risk ，reduce the risk to the enterprise can withstand the range，Increase the value of the enterprise，make the enterprise operation of healthy development.

Keywords: Financial risk；Causes；Risk control；Countermeasure