【正文】 risk. Strengthen the guard, is itself in an invincible position. Financial risk in small and mediumsized enterprise objective existence, every link of the work of financial management. Financial risk exists, and will no doubt for small and mediumsized enterprise production and management major impact. Therefore, for enterprise financial risk status, causes and prevention measures were discussed, to reduce risk, improve efficiency has the vital significance.However, at present our country to financial risk management theory is still not perfect, the traditional financial theory for risk research is sporadic, scattered, dismembered in the financial management of each link, risk management methods are often borrowed from other disciplines in the management of technology, lack of deep financial risk management theory support, the lack of financial risk the whole the identification and prevention of financial risk research has made great achievements, this is our study provides strong support the national condition of our country is different from foreign, so the foreign research results need to adopt a critical attitude to the same time, the current domestic economic development also needs the theory on financial risk problem of prehensive, system, thorough explanation of financial risk behavior of internal reasons, to the financial risk management methods and measures to make rational induction and the summary, to reveal the formation of financial risk and the change of the mechanism, guide the financial practice, financial risk to implement more effective , to our country enterprise financial risk identification and prevention measures for research, not only has the profound theory significance, but also has important practical significance.This article in this economic backgrounds of the financial risks of enterprise will bee the core problem of enterprise management, ignoring financial risk and investment decisionmaking error is the most important reasons for the pany went bankrupt on financial risk, so understanding, prevent and control research has bee such an important problem facing enterprises. So, in real economic development, the enterprise should establish a financial risk awareness, effectively preventing financial risks, and promote the healthy development of the enterprise39。 Risk identification。目 錄摘 要…………………………………………………………………………………………ⅠAbstract ………………………………………………………………………………………Ⅱ前 言 ……………………………………………………………………………………（1）第一章、企業(yè)財務(wù)風(fēng)險的綜述…………………………………………………………（2）一、企業(yè)財務(wù)風(fēng)險的含義及表現(xiàn)…………………………………………………………（2）二、企業(yè)財務(wù)風(fēng)險特征…………………………………………………………………… （3）三、企業(yè)財務(wù)風(fēng)險的分類……………………………………………………………………（4）第二章、企業(yè)財務(wù)風(fēng)險形成的原因………………………………………………………（7）一、宏觀環(huán)境………………………………………………………………………………（7）二、企業(yè)自身因素 …………………………………………………………………………(8) 第三章、企業(yè)財務(wù)風(fēng)險的識別方法 ……………………………………………………（10）一、報表分析法和指標(biāo)分析法………………………………………………………………（10）二、財務(wù)識別方法的局限性…………………………………………………………………（11） 三、財務(wù)識別方法的改善……………………………………………………………………（11） 第四章、企業(yè)財務(wù)風(fēng)險的防范措施……………………………………………………（13） 一、加強(qiáng)財務(wù)管理對環(huán)境變化的適應(yīng)………………………………………………………（13） 二、加強(qiáng)企業(yè)財務(wù)風(fēng)險意識…………………………………………………………………（14） 三、構(gòu)建科學(xué)的財務(wù)決策機(jī)制……………………………………………………………（14） 四、健全企業(yè)財務(wù)內(nèi)部控制制度……………………………………………………………（15） 五、合理安排企業(yè)資本結(jié)構(gòu)…………………………………………………………………（16） 六、建立財務(wù)預(yù)警系統(tǒng)………………………………………………………………………（16） 七、加強(qiáng)企業(yè)財務(wù)風(fēng)險控制…………………………………………………………………（17） … … … …結(jié) 語………………………………………………………………………………………（20）注 釋……………………………………………………………………………………（21）參考文獻(xiàn)………………………………………………………………………………………（22）致 謝……………………………………………………………………………………（24）附 錄……………………………………………………………………………………（25）前 言企業(yè)是國民經(jīng)濟(jì)的支柱，企業(yè)的發(fā)展?fàn)顩r決定著國民經(jīng)濟(jì)和社會能否穩(wěn)定發(fā)展。隨著市場經(jīng)濟(jì)的深入進(jìn)行，我國企業(yè)在改革和發(fā)展過程中面臨越來越多、越來越復(fù)雜的財務(wù)風(fēng)險。因此企業(yè)財務(wù)管理也將成為企業(yè)管理的核心問題，而財務(wù)管理中最重要的也就是關(guān)于財務(wù)風(fēng)險的管理。在當(dāng)今高度貨幣化的經(jīng)濟(jì)社會中，企業(yè)在市場經(jīng)濟(jì)的環(huán)境下組織生產(chǎn)經(jīng)營活動所面對和承受的各種風(fēng)險，其發(fā)生、發(fā)展和危害都集中地反映為企業(yè)的現(xiàn)實和潛在的經(jīng)濟(jì)利益損失，各種非經(jīng)濟(jì)損失也可以按一定方式折算為經(jīng)濟(jì)損失。除此之外，參與國際市場的企業(yè)，還要受到外匯匯率變動的影響，即存在著外匯風(fēng)險。本文以企業(yè)財務(wù)風(fēng)險為研究對象，探析財務(wù)風(fēng)險的識別方法與防范措施。然后對企業(yè)財務(wù)風(fēng)險識別的基本方法（指標(biāo)分析法和報表分析法等）和財務(wù)風(fēng)險的防范措施進(jìn)行簡要介紹，同時指出目前財務(wù)風(fēng)險指標(biāo)分析法和指標(biāo)分析法存在哪些問題，從而寫出自己對財務(wù)風(fēng)險識別方法的觀點；不斷提高財務(wù)管理人員的風(fēng)險意識；對財務(wù)風(fēng)險作出恰當(dāng)?shù)奶幚?。?章 企業(yè)財務(wù)風(fēng)險的綜述1． 企業(yè)財務(wù)風(fēng)險的含義及表現(xiàn) 財務(wù)風(fēng)險是指公司財務(wù)結(jié)構(gòu)不合理、融資不當(dāng)使公司可能喪失償債能力而導(dǎo)致投資者預(yù)期收益下降的風(fēng)險。日本學(xué)者龜井利明認(rèn)為，風(fēng)險不只是指損失的不確定性，而且還包括盈利的不確定性。從廣義上看，財務(wù)風(fēng)險是指在企業(yè)各項財務(wù)活動中，由于內(nèi)外部環(huán)境及各種難以預(yù)料或無法控制的因素使財務(wù)系統(tǒng)運行偏離預(yù)期目標(biāo)而形成的經(jīng)濟(jì)損失的機(jī)會性或可能性。財務(wù)風(fēng)險是貫穿于現(xiàn)代財務(wù)理論的一個重要范疇，它表現(xiàn)在： （一）、財務(wù)風(fēng)險是一種可度量的可能性。換言之，人們在采取某種行動之前，能預(yù)先知道所有可能的后果及各種后果出現(xiàn)的可能性，也就能認(rèn)知并測度風(fēng)險。 高風(fēng)險、高收益，低風(fēng)險、低收益。財務(wù)風(fēng)險，實際上就是預(yù)期收益率與實際收益率的變異程度及其概率。財務(wù)風(fēng)險還是貫穿于