中小企业财务风险的管理

厦门大学网络教育本科毕业论文

论文题目中小企业财务风险的管理专业会计学

姓名严桦

学号27420144330598

指导教师王亚老师

二零壹陆年伍月

目录

一、绪论 (4)

1.1研究背景 (4)

1.2研究目的与内容 (4)

二、中小企业财务风险的概念及基本特征 (5)

2.1财务风险的概念 (5)

2.2财务风险的基本特征 (5)

三、中小企业财务风险产生的原因及其现状 (6)

3.1 中小企业财务风险产生的原因 (6)

3.2 中小企业财务风险管理的现状 (7)

四、财务风险的控制策略 (8)

4.1 减少、转移、分散风险 (8)

4.2 增强全体员工的风险意识 (8)

4.3 加强领导人的自身素质，提高风险管理水平 (8)

4.4 建设风险管理的信息系统，并且加强沟通工作 (9)

4.5 建立激励机制，激活企业的人力资源 (9)

4.6 完善企业内部管理制度 (9)

五、结论 (10)

【参考文献】 (11)

摘要

改革开放以来，中国的经济发展迅猛，但是在市场经济条件下，尤其是中国加入WTO 以后，企业之间的竞争日益激烈。尤其是中小企业，自身实力不够雄厚，为取得发展必然会大量借债，由于各方面系统不如大企业那么健全，如果没有进行及时的风险预测及防范，就有可能导致财务危机。财务危机如果处理不当就有可能引发企业的破产。因此，企业的风险管理已成为企业可持续发展的重要部分，其中，财务风险管理是企业风险管理的关键。财务风险管理就是从企业财务活动的各个流程进行控制和管理。

本文以相关的财务风险管理理论为基础，综合运用了经济学、投资学以及管理学等多学科的知识和方法，遵循定量与定性相结合的原则，从中小企业财务风险管理的概念入手，论述了当前我国中小企业财务风险管理存在的隐患，主要有内部控制存在的问题、财务活动存在的问题等，并对当前存在问题的原因从企业内外两个方面进行了全面细致的分析。从外部来看，存在着自然、经济、政治等各种环境的不确定性；从内部来看，存在着内部财务监管薄弱，投资结构不合理等原因。对于中小企业如何解决这些问题，提出了加强中小企业内部控制、强化中小企业财务活动解决筹资活动、投资活动问题、经营活动问题及收益分配问题各个环节管理相对应的解决策略。尽可能搜集一切相关的信息并对相关信息进行分析整理，是处理危机成功的第一步。在此基础上制定出多个可行性策略。

【关键词】：中小企业；财务风险；财务危机；财务风险管理

The Small and Medium-sized Enterprise Financial Risk

Management Countermeasures and System Research Abstract: Since the reform and opening up, China's economy has developed rapidly, but under the conditions of market economy, especially China's entry into the market.

After WTO, the competition between enterprises is increasingly fierce, especially small and medium-sized enterprises, their own strength is not strong enough, to obtain

It may lead to a financial crisis and development will have a lot of debt, due to the system than large enterprises, so perfect, if not timely risk prediction and prevention. The financial crisis if not handled properly there may cause the enterprise bankruptcy. Therefore, enterprise risk management has become an important part of the sustainable development of enterprises. Among them, financial risk management is the key of enterprise risk management, financial risk management is from various processes of enterprise's financial activities of control and management.

In this paper, based on the relevant financial risk management theory, the comprehensive use of economics, investment and management.

The knowledge and methods of many subjects, followed by quantitative and qualitative principle, starting from the concept of financial risk management of small and medium-sized enterprises, this paper discusses the current our country small and medium-sized enterprise financial risk management problems, the main problems of internal control, financial problems, and analyze the reasons of existing problems from the internal and external two aspects comprehensively. From the external point of view, there is a natural, economic, political and other environmental uncertainty; from the internal point of view, the existence of internal financial supervision is weak, the investment structure is not reasonable. The reason for the small and medium enterprises how to solve these problems, put forward to strengthen the internal control of small and medium-sized enterprises strengthen the financial activities of small and medium-sized enterprises to solve the financing activities, investment activities, business activities and income distribution management in all aspects of the corresponding solutions as much as possible. Collecting all the relevant information and analyzing the relevant information is the first step to deal with the crisis. On the basis of this, a number of feasible strategies are worked out.

Keywords:Small and medium-sized enterprise; Financial risk; Financial crisis; Financial risk