大学毕业设计论文-中小企业财务风险预警系统研究.docVIP

河南财经学院本科生毕业论文 中小企业财务风险预警系统研究 姓　　名 学　　号 专　　业 指导教师 2008年月关键词：  Abstract SMEs play an important role in the development of social economy. After the reform and open policy, a lot of SMEs musthroom in all kinds of the fields. However, not only the financial system of SMEs in the domestic makert is not perfect, but also accounting calculation is very arbitrary and the operators have a weak awareness of financial risks, so that the SMEs will inevitably bear a huge financial risk pressure, which may even occur financial crisis or bankruptcy at any time. Therefore, it is very important to establish the system of financial risk warning according with the characteristics of SMEs, in order to issue the financial crisis in the embryonic stage pre-crisis warning and urge the enterprises’ authorities to take early preventive measures. In view of those above, this article makes explorations into the SME’s system of financial risk warning and its function, construction principles, contents and better arrangements, in response to its features after comparing and analyzing the study quo both at home and abroad. This paper which starts with the status quo in the development of SMEs does targeted research on the system of financial risk warning and makes a number of related recommendations and measures about how to improve the SME’ system of financial risk warning. Key Words: SMEs; financial risk; the system of financial risk warning 目 录 引言 1 一、中小企业财务风险预警系统及其功能 2 二、中小企业财务风险预警系统的构建原则 3 （一）科学性原则 3 （二）简便性原则 3 （三）系统性原则 3 （四）预测性原则 3 （五）动态性原则 4 三、中小企业财务风险预警系统的构成内容 4 （一）建立财务风险预警系统的子系统 4 1.基本监测系统 4 2.适时监测系统 4 3.跟踪监测系统 5 （二）建立预警信息库，确立预警范围 5 （三）选择预警指标，建立预测模型库 5 1.获利能力 5 2.营运能力 5 3.偿债能力 6 4.发展能力 6 （四）设立预警指标的预警值 7 （五）建立预警对策库 8 四、完善中小企业财务风险预警系统的配套措施 8 （一）加强对非量化因素信息的管理 8 （二）完善企业财务信息控制制度 8 （三）协调好企业各子系统之间的关系 8 （四）提高财务从业人员素质 8 （五）建立健全内部财务稽核制度 9 参考文献 10 致谢 11 引言 在现代市场经济条件下，中小企业不仅是市场经济的主体，也是市场经济活力的源泉。在西方国家，研究中小企业的问题已经成为经济和管理领域的一个热门话题。在中国，“第三年”是中小企业倒闭的高峰期，新开业的中小企业经过1－3年的市场竞争，有近一半经营失败。究其原因主要是由