从20世纪90年代以来,世界经济可谓动荡不定,危机四伏,全球范围的金融危机此起彼伏。亚洲金融危机中倒下了许多东南亚企业,欧美很多“巨人”企业也不能幸免,英国的巴林银行、韩国的大宇集团、美国的安然公司等企业相继灭亡。转向国内,数家上市公司从沦为ST、PT行列直到退市,甚至濒临破产边缘。究其原因,固然在一定程度上有外部环境变化的影响,但更主要的还是这些企业自身潜伏的财务风险与危机的爆发。前车之鉴,使我们对企业财务风险防范 Since the 90s of the 20th century, the world economy has been characterized by turmoil and turmoil. The global financial crisis has come one after another. Many Asian and Southeast Asian enterprises collapsed during the Asian financial crisis. Many European and American companies can not be spared. Enterprises such as the Bahrain Bank in the United Kingdom, the Daewoo Group in South Korea and the Enron Corporation in the United States have been experiencing one after another. Turn to the country, several listed companies from reduced to ST, PT ranks until the delisting, and even brink of bankruptcy. The reason, of course, to a certain extent, the impact of changes in the external environment, but more important is the latent financial risks and crisis of these enterprises outbreak. Lesson learned, so that we prevent corporate financial risks