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在市场经济体制下,企业成为自主经营、自负盈亏、自我约束、自我发展的独立商品生产者和经营者,企业必须独立承担风险。企业在从事生产经营活动时,内外部环境的变化,导致实际结果与预期效果相偏离的情况是难以避免的。因此,必须树立风险意识,即正确承认风险,科学估测风险,预防发生风险,有效应付风险。防范企业财务风险应从筹资、投资、资金
Under the market economy system, enterprises should become independent producers and operators of self-employed, self-financing, self- restrained and self-developing enterprises that must bear the risk independently. When the enterprise engages in the production and business activities, the changes of the internal and external environments lead to the deviation of the actual result from the expected result, which is unavoidable. Therefore, we must establish a sense of risk, that is, correctly recognize the risk, scientifically estimate the risk, prevent the risk and effectively deal with the risk. To guard against financial risks should be from financing, investment, capital