中小企业财务风险及其防范.docx

PAGE 23 中小企业财务风险及其防范 摘 要 近几年，我国在不断的发展，而作为我国经济发展过程中重要组成部分的中小企业，为我国作出了很大的贡献，我国税收的增长起着重要作用的就是中小企业，同时中小企业的发展还解决了我国就业难的问题，给找不到工作的人们提供了很多工作岗位。但是中小企业也存在着很多的不足，比如说中小企业在财务方面没有完善的风险控制体系，金融危机过去之后，市场环境变得很复杂，这样的情况下，中小企业如果想要经营下去就要提高企业的财务风险管控能力，但是中小企业的能力是有限的，这样一来就让很多微小企业经营不下去了。所以说对中小企业财务风险控制的研究对中小企业的良性经营具有重要意义。 本篇论文先是根据国内和国外的动态对财务风险控制的理论进行研究，然后从中小企业的实际面临的问题出发，对中小企业现在的财务风险和出现这样问题的原因进行分析，从而总结出中小企业财务风险存在是由于哪些原因造成的，根据分析得出，影响中小企业财务风向的因素有自然环境、行业环境、政策法规、企业运营能力、债务水平、对风险和投资收益的认识、企业资产的流动性、成长能力、盈利水平等。合理按排中小企业资本结构等措施，来提高中小企业防范、应对财务风险的能力。 关键词：中小企业；财务风险；风险成因；风险防范  ABSTRACT In recent years, Chinas development, as an important part of Chinas economic development process of small and medium-sized enterprises, made a great contribution to our country, our country tax revenue growth plays an important role is the small and medium enterprises, at the same time, the development of small and medium-sized enterprises of our country also solves the difficult problem of employment. To find work to provide a lot of jobs. But the small and medium-sized enterprises also exist many deficiencies, such as small and medium-sized enterprises not perfect risk control system in the aspect of finance, the financial crisis has passed, the market environment has become very complex, under such circumstances, if you want to stay in business of small and medium-sized enterprises to improve the enterprises financial risk control ability, but the ability of small and medium-sized enterprises is limited as a result, it makes a lot of small businesses out of business. Therefore, the research on the financial risk control of small and medium-sized enterprises is of great significance to the benign management of small and medium-sized enterprises. This paper is based on the dynamic at home and abroad to study the financial risk control theory, and then starting from the actual face of small and medium-sized enterprises of small and medium-sized enterprises now, the financial risk and that the cause