摘要:企业在经营过程中通常都会面临各种各样风险，财务风险是其中之一。零售业是我国的传统行业，也是经济发展中变化最快、市场化程度最高、竞争力最为激烈的行业之一。国民经济的持续快速发展，为我国零售业企业的发展提供了良好的发展环境；市场竞争日趋激烈，顾客的需求也瞬息万变。近年来，随着全球经济一体化的不断发展，为我国零售企业带来了不少机遇，也带来了巨大的挑战。很多零售业企业因遭遇财务风险而导致资金链断裂，在激烈的竞争中被淘汰。零售业企业的经营、发展及其所面临的种种财务困境，使得对零售业企业财务风险的预测、防范和控制，变得十分重要。

　　　本文从零售业企业财务风险的形成原因入手，来分析企业财务风险的特征和分类，以便提出有效的控制零售业企业财务风险的措施，为企业的经营及发展带来更好的保证。

关键词: 零售业,企业财务风险,管理，控制措施

Abstract:Enterprise in the business process usually faced all kinds of risk, financial risk is one of them. The retail trade is the traditional industry in our country, but also the economic development, the degree of marketization fastest change in the highest, and one of the most competitive industry. The sustainable development of the national economy, for the development of our country's retail trade provides a good development environment; Market competition becomes increasingly fierce, the customer's demand is also changing. In recent years, with the development of global economic integration, for the retail enterprises in our country brought the opportunity and challenge. Many retail enterprise has been to financial risk capital chain rupture, be eliminated in the fierce competition. Retail business, the development and the faces all sorts of financial difficulties, which makes the retail enterprise of the financial risk of forecast, preventing and controlling, become very important.

　　　This paper, from the retail of the financial risks of enterprise form the reasons for the start, to the analysis of the financial risks of enterprise features and classification, in order to put forward effective control of the retail trade of the financial risks of enterprise measure, for enterprise's management level development bring better guarantee.

Key Words：retail, enterprise financial risk, management, the control measures

　　　进入21世纪．企业面临的风险随着新经济环境的变化向更广范围、更深层次的方向发展，财务风险的管理也愈来愈成为企业财务管理的核心问题。一般来说，资本的收益性总是和风险性相伴而生的。只要企业运营活动的未来结果有不确定性，就有风险存在。财务管理学中提到：收益性是目的，风险性是代价，而流动性则是条件。因此，任何财务活动的决策总是在流动、收益和风险三者之间寻找一个最佳的平衡点。国内外一些知名企业之所以会陆续破产倒闭，一是投资决策失误，二是忽视财务风险的存在。因此对财务风险的认识、预防和控制的研究已成为当今企业所面临的重要课题。对企业的财务风险进行研究不仅具有理论意义同时也具有现实意义。