Financial risk is the business due to debt from the principal and interest are not brought about the possibility of bankruptcy and therefore present, for the existence of such business risks, most of the articles for a detailed analysis, and proposed prevention methods, but these way more from the selection and funding sources to describe both reduce debt fact debt financing is the financing of many enterprises to adopt the one hand, financing channels are limited, the other available financial leverage. financial risk as a signal, to promote business enterprise must always pay attention to the due debt, cash reserves necessary to respond to the risk of failure to pay, therefore, requires the business to strengthen the corporate financial risk management, establishing and improving financial early warning system is particularly necessary.