我国中小企业财务风险的分析与防范

我国中小企业财务风险的分析与防范摘要自从我国实行改革开放，对外开放经济市场的以后，我国的经济发展迅猛，在短时间里实现了中国由计划经济向市场经济的转变。特别是在加入世界贸易组织以后，经济迅速膨胀，国内外的竞争也达到一个前所未有的高度。在这样的一个环境下，我国中小企业的发展前景很是让人担忧，本来资金力量就不够坚实的条件下，如果想要再取得一定的发展，在财务上必定要采取一些措施，可能会导致外债的增多，再加上中小企业在各方面的管理上都没有大型企业的健全，如果这个时候还不采取一些方法提前进行危机防范，那么就很有可能会出现经济危机，甚至导致破产。所以，中小企业进行财务风险管理与防范在当下的经济条件下已经成为一种形势所需，作为国民经济的一部分，中小企业的财务风险管理就显得更加重要，在实际行动上要更加以重视。关键词：中小企业；财务风险；危机防范Analysisandpreventionoffinancialriskinourcountrysmallandmedium-sizedenterpriseAbstractSinceChina'sreformandopeningup,theopeningofmarketeconomy,China'srapideconomicdevelopment,inashorttimeChineserealizedthetransformationfromplannedeconomytomarketeconomy.Especiallyaftertheaccessiontotheworldtradeorganization,therapideconomicexpansion,domesticandforeigncompetitionhasreachedahithertounknownheight.Insuchanenvironment,thedevelopmentprospectsofsmallandmedium-sizedenterprisesofourcountryisveryworrying,originally,capitalstrengthisnotsolidcondition,ifwanttoobtaincertaindevelopment,onthefinancemusttakesomemeasures,mayleadtodebtincrease,coupledwiththesmallandmedium-sizedenterprisesinallaspectsofthethemanagementoflargeenterprisesarenotperfect,ifthistimedonotadoptsomemethodstopreventthecrisis,itislikelytobetheeconomiccrisis,orevenleadtobankruptcy.Therefore,thesmallandmedium-sizedenterprisefinancialriskmanagementandpreventioninthecurrenteconomicconditionshasbecomearequiredforthesituation,asapartofthenationaleconomy,thefinancialriskmanagementofsmallandmedium-sizedenterprisesbecomesmoreandmoreimportant,intheactualactiontobemorefocusedonthe.Keywords:smallandmedium-sizedenterprises;financialrisk;crisisprevention目录1.引言..............................................................................................................................................51.1选题目的与背景.................................................................................................................51.2国内外研究现状.................................................................................................................51.3论文的构成与主要内容.....................................................................................................62.中小企业与财务风险一般理论...................................................................................................72.1中小企业的界定和基本特征.............................................................................................72.1.1中小企业的界定......................................................................................................72.1.2中小企业的基本特征..............................................................................................72.1.3A公司基本情况介绍.............................................................................................82.2财务风险的概念及类型、特征.........................................................................................92.2.1财务风险的概念......................................................................................................92.2.2财务风险的类型....................................................................................................102.2.3财务风险的特征....................................................................................................113A公司财务风险存在的问题及原因分析.................................................................................123.1东莞威智拉链有限公司财务风险的现状......................................................................123.2东莞威智拉链有限公司财务风险存在的问题..............................................................123.2.1内部控制存在的问题............................................................................................123.2.2财务活动存在的问题............................................................................................133.3东莞威智拉链有限公司财务风险存在的问题的原因分析..........................................173.3.1外部环境的原因....................................................................................................173.3.2内部自身的原因....................................................................................................174东莞威智拉链有限公司财务风险的防范对策.........................................................................194.1筹资风险的防范对策......................................................................................................194.1.1所筹资金量应与需求量相结合............................................................................194.1.2安排最佳的筹资结构............................................................................................204.1.3提高资金的使用效率............................................................................................204.2投资风险的防范对策......................................................................................................214.2.1应当设立关于投资的奖励与约束措施................................................................214.2.2运用衍生工具进行保值........................................................................................214.2.3完善企业内部的管理结构....................................................................................214.2.4加强企业内部审计的监督并完善企业内部监督................................................214.3营运资金风险的防范对策.......................................................................................