企业财务风险及防范的实证分析

Positive Analysis on Financial Risk and Avoidance in Enterprises

企业的财务问题对我国企业而言最主要的是财务风险问题，直接的表现就是居高不下的资产负债率．重点分析了高负债率产生的机理及由此产生的财务风险防范问题．

The financial problem of an enterprise is mainly financial risk, which often arises in ahigh debt to asset ratio. The key point is the analysis of a mechanism of high debt to asset ratioas well as how to avoid financial risk.