我国中小企筹资风险成因及其防范.doc

唐 山 学 院 毕 业 设 计 设计题目：我国中小企业筹资风险成因及其防范 系 别： 班 级： 2012级会本 姓　 　名： 指 导 教 师： 年 月 日我国中小企业筹资风险成因及其防范 内容摘要 企业在发展中普遍面临着资金短缺的问题，筹资成为企业解决资金短缺问题的一个重要的财务渠道。然而企业在获得筹资带来的经济效益的同时，筹资风险也就成为企业不可回避的问题。筹资风险是市场经济环境中关系到企业生存和发展的重要风险之一，各类企业都不同程度地面对着筹资风险，筹资风险可以为企业所用，运用与控制得当可以为企业带来收益，控制不当将会给企业带来损失，甚至是灾难，所以筹资风险分析尤为重要。 　　关键词：企业 筹资风险 资本结构 防范措施 　　　　 Risk and its prevention in our country small and medium-sized enterprise financing Abstract In the development of enterprises are facing the problem of shortage of funds, financing becomes the enterprise to solve the problem of shortage of funds is an important financial channels. However, the economic benefits of the enterprise financing in the obtained at the same time, the financing risk also becomes the enterprise cannot evasive problem. Financing risk is in the market economy environment related to one of the most important risks to the survival and development of enterprises, enterprises of all types have different degree of ground to the financing risk, financing risk can be used by enterprise, application and control properly can bring benefits for the enterprise, improper control will cause losses to the enterprise, and even disaster, so the financing risk analysis is particularly important. Key words：Enterprise Funding risk The capital structure Preventive measures 目 录 　　　　 1引言 ………………………………………………………………………………1 2正文…………………………………………………………………………………2 2.1筹资风险的种类 …………………………………………………………2 2.2我国企业筹资现状 ………………………………………………………2 2.2.1内源筹资有限 ……………………………………………………2 2.2.2外源筹资困难 ……………………………………………………2 2.3正确评价企业的筹资风险………………………………………………3 2.3.1自有资金收益率指标………………………………………………3 2.3.2资金成本率指标……………………………………………………4 2.3.3短期偿债能力指标…………………………………………………4 2.3.4长期偿债能力指标…………………………………………………5 2.4筹资风险对企业的影响 …………………………………………………5 2.4.1负债经营增加了企业的财务风险…………………………………5 2.4.2过度负债降低了企业的再筹资能力 ……………………………5 2.4.3增加了企业的经营成本，影响资金周转 ……………………6 2.5筹资风险的防范措施 ………