Abstract: Some state-owned enterprises take part in financial trading to live up to assessment indicators such as business revenue and earned profits,resulting in events with legal risks and causing enormous losses of state-owned assets.The paper introduced the connotation and typical trading patterns of financial trading,analyzed the legal risks of financial trading in state-owned enterprises,and put forward suggestions including making up the trading system,regulating the business operation flow sheet,reinforcing management and control measures,and implementing management and control responsibility,expecting that the study can be used as a reference to promote robust and sustainable development of state-owned enterprises.