财务风险是指由于企业财务结构不合理、融资方式不当等原因,导致预期收益下降,企业不能按期偿还到期债务的风险。财务风险广泛存在于企业的各种财务活动中,具有客观性、系统性、不确定性、相关性等特点。财务风险的存在必然会影响到企业的经营成果、财务状况,因此,受到企业利益相关者的密切关注。分析 Financial risk refers to the risk that due to the unreasonable financial structure of the enterprise and the improper way of financing, the expected revenue will drop and the enterprise can not repay the debt due as scheduled. Financial risks exist in a wide range of financial activities in enterprises, with objectivity, systematicness, uncertainty and relevance. The existence of financial risk will inevitably affect the business performance and financial status of the enterprise, therefore, it is closely watched by the enterprise stakeholders. analysis