我国中小企业财务风险管理存在的问题详细分析.doc

我国中小企业的财务风险管理存在的问题 SME FINANCIAL RISK MANANGEMENT PROBLEMS 论文（设计）题目 Title Of Thesis（Design） 我国中小企业财务风险管理存在的问题 分院（系别） Department 会计专业 　 　 专　　业 Specialty 会计学 班 级 Class 111 　 学 号 Number 12　 论文（设计）作者 Author of Thesis（Design） 王才　 论文完成日期 Date 2014年9月20日 论文（设计）指导教师 Advisor 常和　 指导教师职称 The Title of Advisor 　　副教授 　 摘 要 财务风险作为一种经济现象,已经成为现代企业财务理论的核心内容。财务风险客观存在于企业财务活动的各个环节，财务风险的存在，无疑会对企业生产经营产生重大影响。企业财务风险的形成,既有客观原因,也有主观原因。只有加强对企业风险的防范和控制，建立财务风险预警机制，才能切实提高企业的质量，使企业在市场经济中立于不败之地。如何客观地分析和认识财务风险, 有效的利用财务杠杆工具规避风险,对企业生存和发展尤为重要。本文在利用国内外研究成果的基础上，运用经济学、管理学、统计学等知识，从财务风险的定义着手，通过对企业财务风险的类型分析，从中找出中小企业财务风险产生的原因，并试图为中小企业预防和解决各类财务风险提出相应的对策和方法。这对于全面提高中小企业管理水平，规范中小企业财务活动，有效的防范和化解财务风险有着重要的理论意义和现实意义。 关键词：中小企业；财务风险；风险管理 Abstract Financial risk as a kind of economic phenomenon, has become the core content of modern corporate finance theory. Financial risk exists objectively in every link of the enterprises financial activity, the existence of the financial risk, will no doubt have a significant impact on the production and operation of an enterprise. The formation of enterprise financial risk, both the objective reason, also has the subjective reason. Only to strengthen the prevention and control of the enterprise risk, establish the financial risk early warning mechanism, can effectively improve the quality of the enterprise, make the enterprise in an impregnable position in the market economy. How to objectively analyze and recognize the financial risk, avoid risks, effective use of financial leverage is particularly important to the survival and development of enterprises. In this paper, on the basis of the use of domestic and foreign research results, using knowledge such as economics, management science, statistics, start from the definition of financial risk, through the analysis of the types of enterprise financial risk, find the reasons of the small and medium-sized enterprise financial risk, for small and medium enterprises and try to prevent an