中文摘要：

从企业风险承担的衡量、影响因素和经济后果等方面对现有研究进行了系统回顾与综述,在此基础上分析了现有研究的不足,并指出未来的研究方向。

英文摘要：

This paper systematically reviews present literature of risk taking in aspects,such as measurement of risk taking,influencing factors and economic consequence of risk taking. Then it analyzes the shortcomings of current researches and points out the directions in future researches.