浅析我国中小企业筹资风险防控 会计学专业学士学位论文.docVIP

摘 要 随着社会对中小企业发展的日益重视，中小企业的发展非常快，已经成为我国经济增长和社会发展中不可缺少的一部分。中小企业在经济发展中的重要作用已经越来越被人们所认识、重视，中小企业的发展也受到了国家政策的大力扶持。但和大企业相比较，中小企业的筹资能力处于明显劣势，在竞争中面临的风险也更大。国际国内经济形势日益复杂化，企业的发展也面临新的挑战和风险，本来就处于竞争劣势的中小企业重新正确认识、预防和应对企业的筹资风险，利用新形势带来的机遇提高企业的经济效益，增强企业的竞争力变得尤其必要。 本文主要通过对中小企业的固有特点和筹资现状进行分析，结合中小企业筹资渠道和筹资结构归纳中小企业筹资风险形成的原因，并据以提出相应的防范和控制策略。 【关键词】 中小企业 筹资环境 筹资风险 风险防范  Abstract As for the more attention to the development of small and medium-size enterprises (SMEs)，SME s in China have a rapid development and become indispensable part in Chinas economic growth and social development. The important role of SMEs in the economic development already more and more be recognized, and SMEs development also obtain the national policy strongly support. However, compared with large enterprises, their financing ability in obvious disadvantages in the competition make them suffer a greater risk. The domestic and international economic situation became more complex, the development of the enterprise also face new challenges and risks. In the new situation, it becomes particularly necessary that SMEs get a correct understanding of the risk of the enterprises fund-raising, grasps the measures to prevent risks and the risk damages and enhance the competitive ability of enterprises. This paper mainly on the inherent characteristics of small businesses and financing status, and combined with the analysis of SMEs financing channels and financing structure , to analyse the causes of SME fundraising risk and put forward some corresponding preventive and control. 【Key Words】Small and medium-sized enterprise; Financing environment; Fundraiser risk ; Risk preventio目录 1 前言 2 2 筹资风险概述 2 2.1筹资风险的含义和分类 2 2.2筹资风险产生的原因 3 2.2.1筹资风险产生的内部原因 4 2.2.2筹资风险产生的外部原因 4 3 我国中小企业筹资现状 5 3.1我国中小企业筹资结构 5 3.2我国中小企业筹资难题 5 3.3我国中小企业筹资环境 6 4 我国中小企业筹资风险的原因分析 6 4.1我国中小企业筹资风险产生的内因分析 6 4.2我国中小企业筹资风险产生的外部原因分析 7 5 针对我国筹资风险防控的思考 8 5.1企业内部应采取的防控措施 8 5.1.1合理确定财务结构、筹资规模，控制负债经营风险 9 5.1.2加强财务监控机制，防范金融风险 9 5.1.3提高企业的盈利能力，提高企业信誉 10 5.