现代企业制度是建立在企业产权界定十分明晰的基础之上。企业作为一个相对独立的经营主体,具有自负盈亏、自主经营、自我发展的内在动力和机制。企业财务管理是企业组织生产和营销活动,确保企业生存和发展的理财工作。财务风险是现代企业经营中不可避免的问题,随着竞争的加剧,企业面临的财务风险也越来越复杂多变。%The modern enterprise system is built on a clear definition of property rights.Enterprises are comparatively independent business entities with the internal dynamics and mechanisms of self-financing,autonomous and self-development.The financial management is important in the production and marketing to ensure their survival and development.And financial risks are unavoidable in modern business and are becoming increasingly complex and varied with the competition intensifying.
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