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随着市场竞争越来越激烈,很多企业会通过扩大投资规模、并购重组等方式来提高自身的竞争力,由此而带来的经济后果是企业需要不断进行融资,这就会使企业的资本结构发生变化,在企业没有债务融资的情况下,只存在经营风险,没有财务风险。但是,为了发挥债务融资的财务杠杆作用,企业不会不存在负债,而有了负债融资就会产生财务风险,因此,文章分析了我国企业存在的主要财务风险,并在此基础上探讨了防范财务风险的对策。
As the market competition becomes more and more fierce, many enterprises will enhance their competitiveness by expanding their investment scale, mergers and acquisitions and other means. The economic consequence is that enterprises need to continue to finance, which will make the capital Structure changes, in the absence of debt financing enterprises, there is only business risk, there is no financial risk. However, in order to give play to the financial leverage of debt financing, enterprises will not be without liabilities, and debt financing will have financial risks. Therefore, the article analyzes the main financial risks existing in China’s enterprises, and on this basis, discusses the precautions Countermeasures of Financial Risk.