中小企业财务风险分析与控制.doc

【摘要】 中小企业作为市场经济中的弱势经济体，在经济波动中受到的冲击更为致命，全球经济陷入衰退局面，中小企业的财务环境的不断恶化，一大批中小企业面临投资失利、融资困难、产品降价、订单减少、员工失业等问题、甚至财务风险加大，进而倒闭与破产。本文首先阐述财务风险的理论知识，寻找出可能造成中小企业财务风险的原因，并就以创业板上市的公司中2010年上半年中期报告中显示利润下滑比较明显、可能面临退市危险的前20家公司作为样本，对其财务风险管理现状进行实证研究，发现中小企业的普遍财务风险，根据风险提出措施，以使中小企业规避财务风险。 关键词：中小企业 财务风险 控制 财务风险预警指标体系 【Abstract】 SMEs（small and medium enterprises）as vulnerable economies in the market economy have been hit more deadly in economic fluctuations. Global economy is in the recession and financial environment of SMEs is deteriorative.A large number of small and medium enterprises face investment loss, financial difficulties, price reduction, orders decrease, unemployment，some other issues and even high financial risk, finally enterprise goes to collapse and bankruptcy.This thesis firstly explains the theory knowledge of financial risk, looking for some reasons which may cause SMEs financial risk, and listed companies on growth enterprise board on the medium-term report in first half year of 2010 displayed profit reduction clearly, and top 20 companies may face delisting danger as samples. I do empirical research on its financial risk management status and find out the general financial risk of SMEs. Finally, according to risk,I try to find measures to make SMEs avoid financial risk. Key Words：SMEs Financial risk Control Financial risk Early-warning index system 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc324346636 【摘要】 PAGEREF _Toc324346636 \h 2 HYPERLINK \l _Toc324346637 【Abstract】 PAGEREF _Toc324346637 \h 3 HYPERLINK \l _Toc324346638 绪 论 PAGEREF _Toc324346638 \h 1 HYPERLINK \l _Toc324346639 1中小企业财务风险概念及种类 PAGEREF _Toc324346639 \h 2 HYPERLINK \l _Toc324346640 1.1企业财务风险的概念 PAGEREF _Toc324346640 \h 2 HYPERLINK \l _Toc324346641 1.2企业财务风险的基本特征 PAGEREF _Toc324346641 \h 2 HYPERLINK \l _Toc324346642 1.2.1客观性 PAGEREF _Toc324346642 \h 2 HYPERLINK \l _Toc324346643 1.2.2全面性 PAGEREF _Toc324346643 \h 2 HYPERLINK \l _Toc324346644 1.2.3不确定性 PAGEREF _Toc3243