Both the change of external operational environment and the defects in internal management system, especially the defects in enterprise ' internal control and management structure, will lead to financial risks of the enterprise. 企业外部经营环境的变化和内部管理制度的缺陷都将导致企业财务风险的产生,但是具有主导作用的是企业内部控制和公司治理结构不完善等内部因素。