复杂多变的市场环境和内部经营的不可控因素决定了风险的客观存在。如果企业不能卓有成效地规避风险,危机便会在企业内部机体滋生蔓延。而当各种不可预见风险发生后,首当其冲的是企业资金运动的中枢——财务系统,财务状况的逐步恶化将引发财务危机,而当危机扩散到企业无法承受的限度时,全面危机 The complex and volatile market environment and the uncontrollable factors of internal operation determine the objective existence of risk. If the enterprise can not effectively avoid the risk, the crisis will be in the enterprise within the body to grow. And when all kinds of unforeseen risks occur, the first one is the central financial system of the capital movement of enterprises. The gradual deterioration of financial conditions will lead to the financial crisis. When the crisis spreads beyond the limit that enterprises can not afford, the overall crisis