I新租赁准则下企业面临的风险与防范——以展兴实业有限公司为例摘 要财政部于 2018 年 12 月 7 日正式公布我国新租赁准则,我国企业受到不同层次的影响,采用文献分析法和案例研究法,以展兴实业有限公司的实际例子分析企业面临的风险。展兴实业有限公司主要面临资金周转困难和融资困难,名誉受损,股东退股,降低生产,缺乏专业人员等方面的风险。因此通过保证储存一定数量的现金,与利益相关者建立友好亲密的合作关系,公司内部指标调整,人才培训等一系列措施以此降低展兴实业有限公司的风险。企业提前做好防范措施是可以避免不必要的损失最终可以将针对新租赁企业的风险的防范措施进一步推广至同行业的其他企业甚至其他行业,让我国企业做到持续快速健康发展。关键词:新租赁;风险;防范;举债经营比率Risks and precautions faced by enterprises under the new leasing standards-- a case study of zhanxing industrial co., LTDAbstract The ministry of finance officially announced China's new leasing standards on December 7, II2018. Chinese enterprises are affected by different levels. The literature analysis method and case study method are adopted to analyze the risks faced by enterprises with the practical example of zhanxing industrial co., LTD. Zhanxing industrial co., ltd. mainly faces capital turnover difficulties and financing difficulties, reputation damage, shareholder withdrawal, reduce production, lack of professional staff and other risks. Therefore, the risk of zhanxing industrial co., ltd. can be reduced through a series of measures, such as ensuring the storage of a certain amount of cash, establishing a friendly and close cooperative relationship with stakeholders, adjusting the company's internal indicators, and personnel training. By taking preventive measures in advance, enterprises can avoid unnecessary losses and finally extend the preventive measures against the risks of new leasing enterprises to other enterprises in the same indus...