经营风险指的是企业在经营过程中受到多种因素影响进而使得企业利润出现变动

经营风险指的是企业在经营过程中受到多种因素影响进而使得企业利润出现变动的风险，其中企业管理者运用经营杠杆进而引起税前利润出现变动是经营风险中最常见也是最严重的风险。此外市场的变化、企业产品的售价和销售业绩、产品成本的变动以及固定成本比重等等都是造成企业经营风险的重要因素，这些因素不仅影响到经营杠杆中的比值，还会对企业的正常经营造成一定的影响。如果企业销售额出现大幅下滑那么息税前利润也会受到极大影响，进而为企业的营业收入造成巨大影响，这是企业在经营过程中经常遇到的风险之一

Operating risk refers to the risk that the enterprise is affected by many factors in the operation process, which makes the enterprise profit change. Among them, the change of pre tax profit caused by the use of operating leverage by enterprise managers is the most common and serious risk in operating risk. In addition, the change of market, the selling price and sales performance of enterprise products, the change of product cost and the proportion of fixed cost are all important factors causing enterprise operation risk. These factors not only affect the ratio of operation leverage, but also have a certain impact on the normal operation of the enterprise. If there is a sharp decline in enterprise sales, the profit before interest and tax will also be greatly affected, which will have a great impact on the enterprise's operating income, which is one of the risks often encountered by enterprises in the process of operation

Business risk refers to the risk that an enterprise is affected by many factors in the business process, which leads to the change of its profit. Among them, the change of pre-tax profit caused by the application of operating leverage by enterprise managers is the most common and serious risk among business risks. In addition, the change of market, the selling price and sales performance of enterprise products, the change of product cost, the proportion of fixed cost and so on are all important factors that cause the business risk of enterprises. These factors not only affect the ratio in operating leverage, but also have a certain impact on the normal business of enterprises. If the sales of enterprises drop sharply, earnings before interest and tax will also be greatly affected, which will have a great impact on the business income of enterprises. This is one of the risks that enterprises often encounter in the course of operation.