中小企业财务风险及其防范研究.pdf

中小企业财务风险及其防范研究 摘 要 在社会主义的经济建设中，中小企业起着重要的作用，不仅提高了就业率， 还使得国民经济稳步增长。本文主要是运用了调查法与文献研究法，分析了中小 型企业在财务风险方面的现状，探讨了关于中小企业所遇到的各种财务风险问 题，找出其存在问题的原因并且尝试着给出相适应的防范对策和解决办法。本文 认为要将中小企业的财务风险加以防范，需要企业与政府等多方的共同努力。中 小企业应该在结合自身发展状况的同时，增强相对应的风险防范意识，以此来全 方位地看待问题。 关键词：中小企业；财务风险；风险防范；风险管理 I Research on Financial Risks of Small and Medium-sized Enterprises and Their Prevention Abstract In the socialist economic construction, SMEs play an important role, not only increasing the employment rate, but also making the national economy grow steadily. This article mainly uses the comparative analysis method and the literature research method, analyzes the current situation of financial risks of small and medium-sized enterprises, discusses various financial risk problems encountered by SMEs, finds out the reasons for the problems, and tries Give appropriate countermeasures and solutions. This article believes that to prevent financial risks of SMEs requires the joint efforts of enterprises and governments. SMEs should look at the problem in an all-round way while increasing their awareness of risk prevention while combining their own development status. Key words: small and medium-sized enterprise; financial risk; risk prevention； risk management II III 目 录 摘要I AbstractII 一、绪 论1 （一）选题背景及意义1 1. 选题背景1 2. 意义1 （二）文献综述1 （三）研究内容和方法2 1. 研究内容2 2. 研究方法2 二、中小企业财务风险概述2 （一）中小企业的划分标准2 （二）中小企业财务风险的相关概念3 1. 财务风险的概念3 2. 财务风险的类别3 三、中小企业财务风险的现状3 （一）企业内部机制不规范3 （二）企业资金结构不合理4 （三）企业的偿债能力较弱4 四、分析中小企业财务风险的成因5 （一）宏