摘要：20世纪90年代开始至今，全球化方兴未艾，受到全球经济危机影响，全球经济衰退，全球纸业企业正在步入50年来最严重的经济危机。在这样的环境下，对于企业来说最不可避免的就是财务风险，它存在于所有企业的财务管理中，对企业的生产经营产生巨大的影响，要想使企业立于不败之地，需要准确的看到风险产生的原因，加强预防。

　　　财务风险控制是现代企业管理的重要手段，受各种难以预料的因素影响，会使企业不能达到预期的经营水平，对企业造成经济损失。财务风险控制也是评估企业经营效率的标准之一，可以通过对我国企业的分析，对其财务风险形成的原因进行研究，借助财务预警指标了解其抗风险能力，并最终得出了其财务风险的形成原因，探讨防范我国企业产生财务风险的方法，提出一些建设性措施。本文对山鹰纸业近几年的财务数据进行分析，对比行业平均水平，从定量和定性两个方面评估风险状况并发现问题，最后提出防范与控制的措施。

关键字  山鹰纸业；财务风险；防范与控制

Abstract：Since the start of the 1990s, Globalization in the ascendant, Impact of the global economic crisis, the global economy is recessing,the world paper companies are facing 50 years into the worst economic crisis.In such an environment,For enterprises, the financial risk is the most inevitable,It exists in all the company's financial management, and have an enormous impact on the production and operation of enterprises.To enable enterprises to be invincible,need to see the exact causes of risk,to Strengthen prevention.

　　　Financial risk is an important means of modern enterprise management,subject to various factors affect, Make enterprises can not achieve anticipated levels of operations, it caused economic losses of enterprises.Assessment of financial risk control is one efficiency of the criteria business. analysis of China's enterprises, to research the reasons for the formation of its financial risk,with the financial early warning indicators to understand its anti-risk capability,and eventually come to the causes of its financial risk,explore China's enterprises produce financial risk prevention methods,put forward some constructive measures.The thesis analyzed the financial data of Shanying Paper about recent years.Contrast the industry average,both from a quantitative and qualitative assessment of the risk situation and found that the problem,finally proposed prevention and control measures.

Keywords  Shanying Limited by Share Ltd  financial risk  prevention and control