一、财务风险概述一般所说的财务风险是指在企业的各种经营活动中,在内部环境或者外部难以预期因素的共同作用之下,而有可能导致财务系统偏离了预期的目标。财务活动的结果通常包括财务活动成果(收益)和财务状况(偿债、营运、获利能力)这两个部分。后金融危机中小企业财务风险具体表现为负债风险、投资风险、资金回 First, an overview of financial risks Generally referred to as the financial risk refers to various business activities in the enterprise, under the combined effect of the internal environment or external unpredictable factors, which may lead to the financial system deviated from the expected goal. The results of a financial activity usually include both the outcome (earnings) of financial activities and the financial position (debt service, operations, profitability). After the financial crisis, the financial risk of SMEs specifically for the liability risk, investment risk, capital back