企业作为营利性组织,其目标可以概括为生存、发展和获利。生存是企业发展和获利的基础。威胁企业生存的因素有很多,但基本的因素有两个:一是不能偿还到期债务的财务风险;二是长期处于亏损的经营风险。因此,为了增强企业生存能力,保护各相关主体的利益,每个企业都必须随时观察、 As a for-profit organization, its goal can be summarized as survival, development and profitability. Survival is the basis for business development and profitability. There are many factors threatening the survival of an enterprise, but there are two basic factors: one is the financial risk of not being able to repay the debt due; and the other is the long-term business risk of losing money. Therefore, in order to enhance the viability of enterprises and protect the interests of all relevant parties, every enterprise must observe it at any time,