中小企业财务风险的一般理论的研究

中小企业财务风险的一般理论的研究(论文17000字)
摘  要
随着我国社会主义市场经济的不断完善与发展,作为我国社会经济发展中一支具有重要地位的经济力量，并在整个经济结构中发挥了突出作用的中小企业的财务风险问题已越来越重要，并且能否及时地采取有效手段和方法对财务风险进行正确的识别，规避和控制等问题，已经成为提高企业经营效益和促进企业健康快速发展的内在要求和当务之急。
本文以中小企业为例，因为在当今社会中，中小企业这一企业群体在我国社会经济发展中具有十分显著的地位和起着非常不可替代的作用，此外，我国中小型企业中财务风险的防范问题在企业的经营运作中起着不可忽视的作用，并且中小企业财务风险的现状是不容乐观的，并且在中小企业中一直存在着资金筹集困难、资本结构不合理、财务风险频发等一系列问题都阻碍着其健康发展,因此，再这样的情况之下，我们认识到加强对企业财务风险的理论研究的意义，并且能够及时准确地掌握企业财务工作运营的真实情况，调查财务风险在当今社会上的现状，并且，针对当下中小型企业中存在的有关于企业内部财务风险这一客观现实问题，认真分析，深入探究，在拥有充分的事实依据和理论依托的前提之下建立一个符合科学规律，值得遵循与大力提倡的财务风险防范系统，能够有效地预估风险，并且能够在风险后果来临之前，实现做好应急预案，做到不慌不忙也能够应对风险，最终达到给企业创造一个安全稳定的生产经营环境，提高经营管理水平，改善不良经营状况，以充分实现企业目标，确保企业的生存和发展壮大的理想目标。

关键词  中小企业   财务风险  防范

Abstract
With the constant improvement of the socialist market economy in our country and development, as a has the important status in the social and economic development of our country’s economic strength, and played a prominent role in the economy as a whole structure of the small and medium-sized enterprise financial risk problem has been more and more important, and will promptly take effective means and methods about the recognition of financial risk correctly ,to avoid and control problems, has become improve enterprise management efficiency and promote the intrinsic demand of healthy and rapid development of enterprises and the top priority.
Based on the small and medium-sized enterprises as an example, because of the small and medium-sized enterprises in our country today has significant role in the social and economic development and plays an irreplaceable role, and contribution to the development of the national economy is increasing day by day, is full of challenge in the development of the enterprise, however, faced with various risks, including the financial risk to prevent problems in the operation of enterprises plays a role can not be ignored, and small and medium-sized enterprise financial risk situation is not optimistic, small and medium-sized enterprise financing difficulties exist, unreasonable capital structure, frequent financial risk, and a series of problems hindering its healthy development, therefore, we must strengthen the theoretical research of  enterprise financial risk, timely and accurately grasp the real situation of the enterprise financial operation and the current situation of financial risk, and according to enterprise objective reality of the existence of problem, analysis of causes and influencing factors, and be able to apply relevant research to the practice of enterprise financial risk prevention guide, thus further to effectively avoid the financial risk of the enterprise and improve, to set up a financial risk prevention system can follow, to the enterprise to create a safe and stable production and operation environment, improve the level of management, improve the adverse operating conditions, in order to fully realize the goal of enterprise, to ensure that the enterprise’s survival and development.

Key words  small and medium-sized enterprises   financial risk   prevention
                  
目  录
摘  要    I
Abstract    II
一、中小企业财务风险的一般理论    1
（一）财务风险的定义    1
（二）财务风险的基本特征    1
（三）财务风险的类别    2
（四）财务风险本质    3
二、中小企业财务风险的现状    4
（一）从筹资方面分析    4
（二）从投资方面分析    4
 (三)从资金运营方面分析    5
（四）从收益分配方面分析    6
三、中小企业财务风险的影响因素    7
（一）外部环境影响因素    7
（二）企业内部影响因素    8
四、防范中小企业财务风险的措施    12
(一)树立财务风险意识，建立防范处理机制    12
(二)提高财务决策的科学化水平，防止因决策失误而产生财务风险    13
(三)建立财务危机预警系统，提高管理水平    13
   （四）建立财务“预防”机制，正确把握负债经营的“度”    14
   （五）健全中小企业内部控制制度，完善内部控制的制度环境    15
   （六）加强和完善中小企业财务人员教育力度，提高人员素质    15
结  论    17
致  谢    18
参考文献    19