中小企业财务风险与控制

中小企业财务风险与控制
摘　要：改革开放以来,我国中小企业作为我国经济改革的新生力量，飞速发展,在经济和社会发展具有举足轻重的地位,是市场经济中最活跃的部分。虽然中小企业已经称为我国国民经济主要的推动力，但经济危机的今天,我们也应该看到中小企业的死亡率特别高，由于他们的规模小、产品单一，自由资金不足、管理基础弱、抗风险能力差、融资渠道有限等特点，导致他们的财务风险相对较高。因此，有必要针对中小企业的特点，采取一系列切实可行的措施降低中小企业财务风险，提高中小企业财务风险管理水平。
关键词：中小企业；财务风险；风险控制

The Financial Risk Control of SMEs

Abstract：Our country medium-sized and small enterprises develop at full speed as our country economic reform new blood since reforming and opening,before economic and social development have decisive position, be that market economy is hit by the most active part. We also ought to see special height of the medium-sized and small enterprises death rate although medium-sized and small enterprises is already called main our country national economy motive force, the product is unitary since their scale is small, the free inadequate fund , the administration basis weak , resist risk ability difference , financing channels limited wait for a characteristic, the financial affairs risk leading to them is relatively higher. The characteristic therefore, being necessary specifically for medium-sized and small enterprises, adopts a series of practical feasible measure reducing small and medium business finance risk , improves small and medium business finance risk control level.
Key words：small and medium-sized enterprises；financial risk；risk control

目    录

一、 引言………………………………………………………………………………1
二、 中小企业财务风险的基础理论…………………………………………………1
（一） 中小企业财务风险的内涵…………………………………………………1
（二） 中小企业财务风险的特征…………………………………………………2
（三） 中小企业财务风险的类型…………………………………………………2
三、 中小企业财务风险的现状………………………………………………………4
四、 中小企业财务风险形成的原因…………………………………………………4
（一） 复杂多变的外部环境………………………………………………………5
（二） 企业内部自身弊端…………………………………………………………6
五、 中小企业财务风险的控制  ……………………………………………………7
（一） 强化财务风险意识…………………………………………………………8
（二） 改善、优化中小企业财务结构……………………………………………8
（三） 建立财务预警系统，降低财务风险………………………………………9
（四） 加强中小企业内部控制………………………………………………… 11
（五） 建立有效地投资决策机制……………………………………………… 13
（六） 明确企业内部各种财务关系，调动各方面参与财务管理的积极性……13
六、 结束语………………………………………………………………………… 13
参考文献…………………………………………………………………………… 15

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