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企业财务风险是指在各项财务活动中,由于各种难以预料或控制的因素的影响,财务状况具有不确定性,从而使企业遭受损失的可能性。同时,财务风险也是企业通过运作资本取得超额增值的外部条件,没有财务风险的存在,资本的增值将难以实现。针对损失和报酬间的矛盾关系,本文对现行财务风险度量指标的大体思路和基本框架作一些简单的探讨。
Corporate financial risk refers to the financial activities, due to various unpredictable or controlling factors, the financial situation is uncertain, so that the possibility of business losses. At the same time, financial risk is also an external condition for enterprises to gain excessively added value through working capital. Without financial risk, the added value of capital will be hard to come by. Aiming at the contradiction between loss and reward, this article makes some simple discussions on the general idea and basic frame of the current financial risk measurement index.