中小企业财务风险的分析与防范

摘 要

中小企业是社会经济发展中一支具有重要地位的经济力量。我国改革开放以

后，涌现出了一批批分布在各个行业的中小企业，在我国市场经济的海洋中，显示了强劲的生命力。随着社会主义市场经济的建立，市场竞争越来越激烈，中小企业必须面对着极其复杂而又不断变化的经营环境，中小企业财务风险问题日益突出，成为影响中小企业生存和发展的重要因素。由于经营规模较小、资本和技术构成较低等因素，中小企业财务风险防范和控制能力不容乐观。

本文以中小企业的财务风险为研究对象，引言部分主要介绍了中小企业财务

风险控制的研究背景。第一章介绍了我国中小企业的界定基本特征，并对企业财务风险的基本理论进行概述，包括财务风险的概念、特征及分类等。第二章根据广义的财务风险分类，结合实际的统计数据与案例，试图说明目前我国中小企业确实面临着巨大的财务风险控制问题。在认识到问题的严峻性后，拟从外部和企业内部的角度出发，找出导致中小企业财务风险加剧的因素。内部问题是根本原因，包括企业融资不合理、资金管理不规范、收益分配不当等：而金融危机、通货膨胀、汇率变动等外部因素则是扩大了企业的财务风险。第三章从内外两个方面提出了适合我国中小企业控制财务风险的对策和建议。外部的建议主要是指政府的扶持，政府应采取有利举措帮助中小企业渡过难关，如扩大企业的融资渠道等等，政府的扶持是最紧急、见效最快的方法；而内部的解决对策是指加大企业自身的建设，加强对风险的管理，如建立预警机制、加大技术创新等等，这可以从根本上解决问题。

关键词：中小企业；财务风险；风险控制

Abstract

Small and medium-sized enterprises in social economic development is an

important economic force. The reform and opening-up of our country, emerge revealed a batch to batch distribution in the various sectors of SMEs in China, in the ocean of market economy, show a strong vitality. With the establishment of socialist market economy, the increasingly fierce market competition, enterprises must face the complex and ever-changing business environment, the small and medium-sized enterprise financial risk problem is increasingly outstanding, become influence small and medium-sized enterprise survival and development of important factors. As a relatively small scale, low capital and technology constitute factors, the small and medium-sized enterprise financial risk prevention and control capacity is not optimistic.

Based on the enterprise financial risk as the research object, the introduction part

mainly introduced the small and medium-sized enterprise financial risk control research background. The first chapter introduces the definition of small and medium-sized enterprises of our country basic characteristics, and the enterprise's financial risk theory

are summarized, including financial risk concept, characteristics and classification of. The second chapter according to the generalized financial risk classification, combined with the actual statistical data and cases, attempts to illustrate the present our country small and medium-sized enterprises are facing a huge financial risk control problems. In recognition of the seriousness of the problem, plans from the external and internal angle, find out the cause of small and medium-sized enterprise financial risk of exacerbating factors. The interior is the issue, including corporate finance, fund management is unreasonable income distribution: specification, improper financial crisis, inflation, exchange rate and other external factors is to expand the financial risk of enterprise. The third chapter from inside and outside two respects put forward to fit our country small and medium-sized enterprise financial risk control countermeasures and suggestions. External advice mainly refers to the support of the government, the government should take measures to help the small and medium-sized enterprise benefit through, such as the expansion of enterprises financing channels and so on, the government support is the most important, the most effective method; while the inner solution refers to increase the enterprise's own construction, strengthen the risk management, such as the establishment of early warning mechanism, increase technical innovation and so on, which can fundamentally solve the problem.

Key words: Small and medium-sized enterprises; financial risk; risk control

目 录

前言 .................................................................................................................................. 1

1 中小企业与财务风险一般理论 .................................................................................. 1

1.1中小企业的界定和基本特征 .................................................................................... 1

1.1.1中小企业的界定 ..................................................................................................... 1

1.1.2中小企业的基本特征 ............................................................................................. 3

1.2中小企业财务风险的概念及特征、类型 ................................................................ 4

1.2.1财务风险的概念 ..................................................................................................... 4

1.2.2财务风险的特征 ..................................................................................................... 4

1.2.3财务风险的类型 ..................................................................................................... 5

2 中小企业财务风险控制存在的问题 .......................................................................... 6

2.1筹资风险的控制问题 .............................................................. 错误！未定义书签。

2.2投资风险的控制问题 .............................................................. 错误！未定义书签。

2.3营运资金风险的控制问题 ...................................................... 错误！未定义书签。

2.4收益分配风险的控制问题 ...................................................... 错误！未定义书签。

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