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Abstract
At present, China's listed companies is one step of the financial risk of high stage, some enterprises to achieve extraordinary development, the large proportion of lending operations, in financial crisis after the outbreak of a vicious cycle of debts the brink of bankruptcy situation, and enable the national economy is facing severe challenges. Under the market economy conditions, the financial risk is the enterprise has the need to face a fact. As the socialist market economic system gradually established, particularly in the accession to the WTO, enterprises face of the capital market and where the legal, tax and other external environment have been profound changes have taken place, enterprise financial management environment will lead to changes in business Face greater risks. China's listed companies can not be optimistic about the overall state of the listed company's financial risks and the reasons for the formation of a study on how to guard again