摘要:财务风险是企业经营活动和财务活动中各种不确定性的研究，风险是客观存在的，为保证企业的财务能实现企业价值最大化的目标，就必须正视企业的财务风险，对风险进行事前预测，事中控制，事后评价。企业在经营管理过程中，随时可能受到企业内部或外部的各种不确定因素的干扰，面临各种不利因素袭击而引发财务危机，其实质都是由于企业没有对财务风险进行防范和控制造成的。像金陵饭店有限公司这种类型的大企业，其筹资活动、投资活动、资金回收和收益分配等财务活动过程中都会面临各种各样的财务风险，风险的防范和控制就显得尤其重要。因此，企业必须建立有效的财务管理机制，加强财务管理，对财务风险实施有效地控制，及时完整地收集、传递、分析、评价财务信息，防范财务风险，使企业处于良好的动态循环。

　　　本文主要分析在企业中产生财务风险的原因及其防范策略，以金陵饭店有限公司为例，分析其财务报表相关数据，从财务活动和偿债能力两个大的方面来分析其存在的财务风险，结合计算的相关指标指出企业已经存在和可能存在的财务风险，针对其财务风险从财务活动和偿债能力两个方面来提出防范和控制风险的可行性建议。

关键词：财务活动；财务风险；管理；对策

ABSTRACT:Financial risk is the enterprise business activities and financial activities of the various studies of uncertainty, risk is objective existence, in order to ensure the enterprise's financial can achieve the goal of enterprise value maximization, it must face up to the financial risk of the enterprise, to advance the risk prediction, the matter controls, afterwards. Enterprises in the process of operation and management, at any time may be internal or external interference of various uncertain factors, facing all sorts of unfavorable factors attack has been triggered by the financial crisis, its essence is because companies don't have to guard against and control financial risk. As jinling hotel co., LTD. This type of large enterprises, the financing activities, investment activities, capital recovery and income distribution in the process of financial activities will face all kinds of financial risk, risk prevention and control is particularly important. Therefore, the enterprise must establish effective financial management mechanism, strengthening financial management, to implement effectively control financial risks, timely complete financial information collection, transmission, analysis, evaluation, guard against financial risk, make the enterprise in good dynamic cycle. 

　　　　This article mainly analyzes the causes of financial risk and its prevention in enterprise strategy, jinling hotel co., LTD., for example, to analyze its financial statements data, from financial activities, and debt paying ability two aspects, to analyze its existence of financial risk, based on the relevant indicators of calculation points out that the financial risk of the enterprise existing and possible, against the financial risk in financial activities, and debt paying ability two aspects to put forward feasible Suggestions to prevent and control risks. 

Keywords: Financial activities; Financial risk; Management ;Countermeasures