译文（字数 3090）：

摘 要： 财务风险严重影响着企业的经营、制约着企业的发展。 对企业财务风险进行有效控制和管理是企业能否顺利实现预期目标的关键。 因此，对企业财务风险进行识别、分析和应对，对企业的健康发展和存续至关重要。 本文在财务风险理论基础上，利用苏宁的财务报表数据，全面分析了苏宁的财务风险的现状、产生原因，并针对企业存在的财务风险，提出了财务风险控制和防范措施。

关键词： 财务风险； 影响因素； 控制措施

外文原文（字符数 8972）：

外文出处  Karen A. Horcher  and  Pan You－gen

Abstract： Financial risk has a great influence on the operation of a company and restricts its development． The effective control and management of financial risk is the key to the company’s expected goal． Therefore， the recognition， analysis and dealing of financial risk

are of great importance to the healthy development and survival． Based on the theory of financial risk， this paper makes use of the financial statement data of Suning to analyze the current situation and causes of its financial risk and accordingly puts forward some controlling and prevention measures．

Key words： financial risk； causes； controlling measures

What Is Risk?  

Risk provides the basis for opportunity. The terms risk and exposure have subtle differences in their meaning. Risk refers to the probability of loss, while exposure is the possibility of loss, although they are often used interchangeably. Risk arises as a result of exposure.