中小企业财务风险的分析与防范
毕业论文关键词： 中小企业；财务风险；风险防范
Analysis and prevention of financial risk in small and medium-sized enterprise
Abstract:Since China's reform and opening up, the opening of market economy, China's rapid economic development, in a short time Chinese realized the transformation from planned economy to market economy. Especially after the accession to the world trade organization, the rapid economic expansion, domestic and foreign competition has reached a hitherto unknown height. In such an environment, the development prospects of small and medium-sized enterprises of our country is very worrying, originally, capital strength is not solid condition, if want to obtain certain development, on the finance must take some measures, may lead to debt increase, coupled with the small and medium-sized enterprises in all aspects of the the management of large enterprises are not perfect, if this time do not adopt some methods to prevent the crisis, it is likely to be the economic crisis, or even lead to bankruptcy. Therefore, the small and medium-sized enterprise financial risk management and prevention in the current economic conditions has become a required for the situation, as a part of the national economy, the financial risk management of small and medium-sized enterprises becomes more and more important, in the actual action to be more focused on.
Keywords: small and medium-sized enterprises; financial risk; risk prevention
目录
绪论.1
（一）财务风险管理对企业的重要性..1
（二）国内外研究现状..1
一、中小企业和财务风险的一般理论.3
（一）中小企业基本特征.3
（二）财务风险的概念、类型及特征..3
1、财务风险的概念..3
2、财务风险的类型..3
3、财务风险的特征..4
二、中小企业财务风险的成因分析与防范措施5
（一）中小企业财务风险的成因分析5
1、无限度的负债经营是企业财务风险产生的最根本原因..5
2、企业资产流动性弱，现金流量短缺，是财务风险产生最为直接的原因.5
3、企业经营不善，投资决策失误是企业财务风险产生的催化剂..5
4、外部环境的多变性是企业财务风险产生的重要外因5
（二）防范中小企业财务风险的措施5
1、树立风险意识，建立防范处理机制.5
2、健全内部控制制度，强化管理和控制6
3、建立预警系统，提高管理水平7
三、扬帆设备有限公司财务风险成因分析8
（一）扬帆设备有限公司财务风险现状..8
（二）扬帆设备有限公司财务风险内部成因分析.10
（三）扬帆设备有限限公司财务风险形成的外部因素分析10
四、扬帆设备有限公司财务风险防范对策12
（一）财务风险防范的整体思路..12
1、营运资金风险的防范对策..12