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近年来，随着康得新、康美药业等企业的暴雷，宜华生活、中公教育等企业均在财务上遭遇困境，存贷双高这一名词逐渐引起了理论与实务界的广泛关注。众多企业的财务报告中，均出现了不同程度的存贷双高现象，这一现象不仅可能导致企业资金成本上升，还可能影响企业的偿债能力和运营稳定性，从而引发各种财务风险。因此，本文将探究如何准确识别企业的存贷双高现象，分析该现象可能引发的财务风险类型，以及构建财务风险评价体系，并提出针对性的财务风险防范措施。

通过对国内外相关文献的研究整理，本文基于权衡理论、代理理论和财务杠杆理论，以游族网络作为研究对象，运用文献研究法和案例分析法，结合企业的具体情况，对企业存在的存贷双高现象以及所形成的财务风险进行研究分析。首先介绍游族网络的企业概况和存贷双高现状；其次依照传统财务风险管理理论的思路，从筹资、投资和营运三方面进行风险识别，分析风险的成因，并运用“熵权TOPSIS法”进行风险评价；最后根据风险评价结果提出具体的风险防范措施。经分析发现：在2021年和2022年游族网络的存贷双高现象得到了一定改善，但企业并未在同行企业中占据优势地位，仍存在一定的财务风险，需要加强对风险的防范；游族网络的财务风险受到企业筹资规划和内部运营等多方面因素影响，而且根据财务风险综合评价结果来看，游族网络在筹资和投资性方面面临的财务风险水平最高，营运风险最低；结合财务风险的成因和财务风险评价结果，本文针对游族网络的财务风险提出优化资本结构、加强内部控制、增强营运资金管理和建立风险预警机制的风险防范策略。

希望本文的研究结果可以为我国上市企业资金管理提供助力，为财务风险研究提供新的切入点，并提升企业对存贷双高现象的认识。进一步增强企业的财务风险控制综合能力，客观预计可能面对的财务风险，同时为投资者和债权人的投资决策提供一定的参考。

In recent years, with the financial scandals of KDX, Kangmei Pharmaceutical, and other companies, as well as financial difficulties encountered by Yihua Lifestyle, Offcn Education, and other enterprises, the term "double-high deposits and loans" has gradually attracted widespread attention from both theoretical and practical circles. The financial reports of numerous enterprises have revealed varying degrees of the double-high deposits and loans phenomenon. This phenomenon can not only lead to an increase in corporate funding costs but also affect a company's debt repayment capacity and operational stability, thereby triggering various financial risks. Therefore, this paper will explore how to accurately identify the phenomenon of double high deposits and loans in enterprises, analyze the types of financial risks that may be caused by this phenomenon, build a financial risk evaluation system, and propose targeted measures to prevent financial risks.

Through a review of relevant domestic and international literature, this article, based on trade-off theory, agency theory, and financial leverage theory, takes YOOZOO as the research subject and employs literature induction and case analysis methods to investigate and analyze the double-high deposits and loans phenomenon and the resulting financial risks in the company, taking into account its specific circumstances. Firstly, it introduces the company overview and the current situation of double-high deposit and loan of YOOZOO. Secondly, following the traditional financial risk management theory, it identifies risks from three aspects: financing, investment, and operation, analyzes the causes of risks, and evaluates them using the "entropy weight TOPSIS method." Finally, according to the results of risk evaluation, specific risk prevention measures are proposed. The analysis reveals that while the double-high deposit and loan phenomenon in YOOZOO has improved somewhat in 2021 and 2022, the company still faces certain financial risks and needs to strengthen risk control as it does not occupy a dominant position among its peers. The financial risks of YOOZOO are influenced by various factors such as corporate financing planning and internal operations. According to the comprehensive evaluation results of financial risks, YOOZOO faces the highest level of financial risks in financing and investment, while operational risks are the lowest. Combining the causes of financial risk and the results of financial risk evaluation, this paper puts forward risk prevention strategies to optimize capital structure, strengthen internal control, strengthen working capital management and establish risk early warning mechanism.

I hope that the research results of this article can provide assistance for the capital management of listed companies in China, offer a new entry point for financial risk research, and enhance enterprises' understanding of the double-high deposits and loans phenomenon. This will further strengthen the comprehensive ability of enterprises in financial risk control, objectively estimate potential financial risks, and provide a certain reference for investors and creditors in making investment decisions.