中小企业财务风险防范和控制论文.doc

摘 要 财务风险是指企业丧失偿债能力的可能性和股东的不确定性，它是由于资金困难采取不同的筹资方而带来的风险。财务风险防范就是企业在识别风险、评估风险和分析风险的基础上，充分预见、有效控制财务风险，用最经济的方法把财务风险导致的不利后果减少到最低限度的管理方法。中小企业财务风险的防范，首先要实施技术创新，获得风险投资、财政科技开发拨款、企业科技开发专项资金、政府用于鼓励科研开发的贴息货款等多方资金的支持;其次，实施企业信用管理，当中小企业面临财务危机时，能较容易地从外部融资;再次，控制负债资金比例，避免由于现金支付困难导致财务危机;最后，提高筹资的使用效果，努力降低经营风险引起的财务风险。 关键词 中小企业；财务风险；风险防范 ABSTRACT Financial risk is the possibility of corporate insolvency and shareholders of uncertainty; it is different as a result of financial difficulties brought about by the financing side of risk. To guard against financial risks that enterprises in the identification of risks, risk assessment and risk analysis, based on the full predicted that the effective control of financial risks, with the most economical ways to financial risks resulting from adverse effects to a minimum of management. Small and medium enterprises to guard against financial risks, first of all, to implement technological innovation, access to venture capital, financial science and technology development funding, business science and technology development funds, the Government used to encourage the purchase price discount on scientific research and development funds, such as multi-support; Secondly, the implementation of enterprise credit management, When the financial crisis faced by small and medium enterprises can more easily from the external financing; again, controlling the ratio of the balance of funds to avoid the difficulties due to cash payments led to financial crisis; Finally, the use of funding to enhance the effect of efforts to reduce the operational risks arising from the risk of the Treasury. Keyword Small and medium enterprises；financial risk；risk prevention 目录 一 财务风险的涵义．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 （一） 企业财务风险的类型：．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 （1）筹资风险．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 （2）投资风险．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 （3）现金流量风险．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 （4）利率风险．．．．．．．．．．．．．．．．．．