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1、论企业财务管理风险摘要中小企业在国民经济中占有举足轻重的地位,特别是在全球经济一体化的背景下,它们正 以惊人的速度发展,正在成为我国经济发展的主力军。但与此同时,市场竞争也十分激烈,与 大企业相比,中小企业制度不完善、管理混乱,极易给企业带来财务和经营风险。此外,中小 企业规模小,资本实力不强,受传统制度和外部宏观经济影响较大,导致中小企业财务管理存 在一些不适应自身发展和市场经济的问题。.因此,中小企业承受风险的能力相对较低。因此, 为保证我国中小企业的可持续发展,促进国民经济均衡发展,必须保证中小企业的经济地位, 控制中小企业的财务风险。加强中小企业财务管理,不仅是中小企业发展的需要,也是
2、加入 WTO后在激烈的市场竞争中增强企业核心竞争力的需要。重要的理论和实践意义。本文主要简 要介绍与财务风险相关的知识,并对当前我国中小企业财务风险状况及暴露出的问题进行详细 分析,提出加强企业财务风险控制的建议。我发表了一些看法,理论总是建立在实践之上的, 理论也需要在实践中得到进一步的完善和完善,希望通过本文的分析和总结,能够为中小企业 提供一定的财务风险防范工作。关键词:财务风险;控制;分析;防范On the risk of enterprise financial managementAbstractSmall and medium-sized enterprises play a c
3、rucial role in the national economy, especially in the context of global economic integration. They are rapidly developing at an astonishing speed and have become the main force of China*s economic development. However, at the same time, market competition is also very fierce. Compared to large ente
4、rprises, small and medium-sized enterprises have inadequate systems and non-standard management, which can easily lead to financial and operational risks for enterprises. In addition, the scale of small and medium-sized enterprises is very small, and their capital strength is not strong. They are al
5、so greatly influenced by traditional systems and external macroeconomic factors, which leads to some financial management situations that are not suitable for their own development and market economy. Therefore, the risk resistance ability of small and medium-sized enterprises is also relatively poo
6、r. Therefore, in order to ensure the sustainable development of small and medium-sized enterprises in China and promote the balanced development of the national economy, it is necessary to ensure the economic status of small and medium-sized enterprises and control their financial risks. Strengtheni
7、ng the financial management of small and medium-sized enterprises is not only a need for their own development, but also a need to enhance their core competitiveness in the fierce market competition after joining the WTO. It has important theoretical and practical significance. This article mainly p
8、rovides a brief introduction to the knowledge related to financial risk, and a detailed analysis of the current financial risk situation and exposed problems of small and medium-sized enterprises in China. It also puts forward several suggestions on how to strengthen the financial risk control of en
9、terprises. Theory always needs to be based on practice, and theory also needs to be further improved and improved in practice. It is expected that through this analysis and summary, It can provide a certain reference for the financial risk prevention work of small and medium-sized enterprises in Chi
10、naSmall and medium-sized enterprises play a crucial role in the national economy, especially in the context of global economic integration. They are developing at an astonishing speed and are becoming the main force of China,s economic development. However, at the same time, market competition is al
11、so very fierce. Compared to large enterprises, small and medium-sized enterprises have imperfect systems and chaotic management, which can easily bring financial and operational risks to enterprises. In addition, small and medium-sized enterprises have small scale, weak capital strength, and are gre
12、atly influenced by traditional systems and external macroeconomic factors, resulting in some financial management problems that are not suitable for their own development and market economy Therefore, the ability of small and medium-sized enterprises to bear risks is relatively low. Therefore, in or
13、der to ensure the sustainable development of small and medium-sized enterprises in China and promote balanced development of the national economy, it is necessary to ensure the economic status of small and medium-sized enterprises and control their financial risks. Strengthening financial management
14、 of small and medium-sized enterprises is not only a need for their development, but also a need to enhance their core competitiveness in the fierce market competition after joining the WTO. Important theoretical and practical significance. This article mainly introduces the knowledge related to fin
15、ancial risks, and conducts a detailed analysis of the current financial risk situation and exposed problems of small and medium-sized enterprises in China. Suggestions are proposed to strengthen the control of enterprise financial risks. I have expressed some opinions that theory is always built on
16、practice, and theory also needs to be further improved and perfected in practice. I hope that through the analysis and summary of this article, it can provide certain financial risk prevention work for small and medium-sized enterprises.KeywordsrFinancial risk; control; analysis; prevention1研究目的及背景62中小企业财务风险相关概念界定62. 1中小企业的界定62. 2财务风险的定义72. 3财务风险的分类72. 3. 1筹资风险72. 3. 2投资风险72. 3. 3经营风险83国内外研究现状83.1国内研究概况及发展趋势83. 2国外研究概况及发展趋势84中小企业发展现状及存在的财务风险94.