（二）投资风险：投资风险来源于企业的投资活动，是指投资项目不能达到预期

(2) Investment risk: Investment risk comes from the investment activities of the enterprise, which refers to the risk that the investment project cannot achieve the expected benefits, thereby affecting the profitability and solvency of the enterprise. <br>(3) Risk of fund recovery. Funds are the source of enterprise life and the foundation of enterprise operations. Only sufficient funds can guarantee the normal progress of enterprise production and operation activities. Fund recovery generally includes two processes, one is the conversion of finished product funds into settlement funds, and the other is the conversion of settlement funds into monetary funds. The size of the enterprise's capital recovery risk also depends on the enterprise's business decision-making and management level. To successfully complete the recovery of funds, an enterprise must first sell its products smoothly and successfully complete the conversion of funds into monetary funds. At the same time, the collection of sales payments should be strengthened. The financial department of the enterprise should conduct periodic aging analysis and establish a corresponding collection system for various accounts receivable. If necessary, it can rely on litigation to control the recovery of funds and understand the financial risks. <br>(4) Risk of income distribution. Income distribution is the last link of an enterprise's financial cycle. It refers to the distribution of financial results achieved by the enterprise to investors. There are also risks in profit distribution. This risk comes from two aspects: one is the risk of income recognition, and the other is the risk of the income from improper grasp of the time, form and amount of the investor's distribution. No matter whether an enterprise distributes income or not, no matter when and in what way, there is a certain degree of risk.

(2) Investment risk: Investment risk comes from the investment activities of an enterprise, which refers to the risk that the investment project cannot achieve the expected benefits, thus affecting the profitability and solvency of the enterprise.<br>(3) Risk of recovery of funds. Capital is the source of life of enterprises, is the business of the enterprise, only sufficient funds to ensure the normal production and operation activities of enterprises. Fund recovery generally consists of two processes, one is from the finished product funds to settlement funds, and the other is from settlement funds to monetary funds. The size of the risk of capital recovery also depends on the level of business decision-making and management. Enterprises to successfully complete the recovery of funds, first of all, products can be successfully sold, successfully completed the conversion of funds to monetary funds. At the same time to strengthen the collection of sales of money, the financial department of enterprises should regularly carry out aging analysis, the accounts receivable to establish the corresponding collection system, if necessary, can rely on litigation, in order to control the recovery of funds to understand the financial risks.<br>(4) Risk of income distribution. Income distribution is the last link of a financial cycle, which refers to the distribution of financial results realized by an enterprise to investors. Profit distribution also has risks, which come from two aspects: one is the risk of earnings recognition, and the other is the risk of income mismanagement of the time, form and amount allocated by investors. Whether or not the enterprise distributes the proceeds, or at what time and in what way, there is a certain risk.

（2） Investment risk: investment risk comes from the enterprise's investment activities, which refers to the risk that the investment project can not achieve the expected benefits, thus affecting the enterprise's profitability and solvency.<br>（3） Capital recovery risk. Capital is the source of enterprise life and the foundation of enterprise operation. Only sufficient capital can ensure the normal operation of enterprise production and operation. Fund recovery generally includes two processes, one is from finished product funds to settlement funds, the other is from settlement funds to monetary funds. The risk of capital recovery also depends on the level of business decision-making and management. If an enterprise wants to successfully complete the recovery of funds, it must first sell the products smoothly and successfully complete the transformation of funds into monetary funds. At the same time, we should strengthen the collection of sales payment. The financial department of the enterprise should regularly carry out the aging analysis, and establish the corresponding collection system for various accounts receivable. If necessary, we can rely on litigation to control the fund recovery and understand the financial risk.<br>（4） Income distribution risk. Income distribution is the last link of a financial cycle of an enterprise. It refers to the distribution of financial achievements to investors. There are also risks in profit distribution, which come from two aspects: one is the risk of income recognition, the other is the risk of improper grasp of the time, form and amount of income distribution to investors. No matter whether the enterprise carries on the income distribution or not, and no matter when and in what way, it has a certain risk.<br>