国有企业由于长期受计划经济体制的影响,风险意识方面相对比较薄弱。随着市场经济体制的日益完善,国有企业了保证长期健康的发展,必须牢固树立风险意识,努力增强应对风险的能力。在当前市场经济下,国有财务人员需要职业判断的业务事项不断变化增多,只有加强职业道德和提高专业水平,才能做好相应风险防范与控制工作。本文试对财务风险的形成原因进行解剖,然后针对性地提出风险防范与控制的措施,最终目标是降低企业的风险从而保证企业获得长期有效的发展。 Due to the long-term under the influence of the planned economy, state-owned enterprises are relatively weak in risk awareness. With the increasingly perfect market economy system, in order to ensure the long-term healthy development of state-owned enterprises, we must firmly establish the risk awareness and strive to enhance our ability to respond to risks. Under the current market economy, the state-owned financial personnel need to constantly change the occupational judgment of business matters. Only by strengthening professional ethics and improving professional standards can the corresponding risk prevention and control work be properly carried out. This paper attempts to anatomize the causes of financial risk, and then put forward measures to prevent and control risks with the ultimate goal is to reduce the risk of enterprises so as to ensure that enterprises have long-term and effective development.