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国有企业在筹资、投资、资金回收和收益分配等财务活动中,由于受不确定因素的影响,往往会发生财务收益与预期收益之间的一定偏离,即财务风险。按理说,风险与收益相伴而生,高收益必然伴随高风险,对正常的财务风险本也勿须大惊小怪。但在国有企业财务结构中久存不息的“四高”现象(负债率高、债权高、不良资产率高及法律诉讼高)却不能不令人警惕。财务结构中的“四高”构成了企业很
In the financial activities such as fund-raising, investment, capital recovery and income distribution, state-owned enterprises tend to have a certain deviation between financial income and expected profit due to the influence of uncertainties, namely financial risk. It stands to reason, accompanied by the risks and benefits, high-yield inevitably accompanied by high risk, the normal financial risk should not be fuss. However, the “four highs” phenomenon (high debt ratio, high debt claims, high rate of non-performing assets and high legal litigation) in the financial structure of state-owned enterprises can not but be alarmed. Financial structure in the “four high” constitutes a very business