(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. (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. (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.