中小企业财务风险的成因与防范措施--以徐州东兴物资市场有限公司为例

中小企业财务风险的成因与防范措施

—以徐州东兴物资市场有限公司为例

摘要

财务风险是指企业由于不合理的财务结构、投资不当导致企业可能丧失偿债能力最终使投资者预期收益下降的风险。它是客观的、不确定的。在经济全球化的推动下，我国经济迅速发展，而这些发展也很大程度上使中小型企业的财务风险更为严重，这对我国中小企业的发展也产生了不同程度的影响。企业的财务经营活动产生的同时都可能出现财务风险。而财务风险又是企业无法避免的。它不仅表现出了企业财务经营现状，更体现出了一个企业财务结构的弊端。作为国民经济发展一个重要的经济体，中小企业的资金实力弱，内部管理机制不完善，抵御风险的能力差，所以在经济改革的潮流下以及经济竞争越来越严酷的如今，中小企业也就面临了更大的财务风险。

通常企业管理者实施合理的防范措施可以很好地降低这种客观存在的风险。本文主要是对中小企业财务风险的成因与防范措施进行研究和分析，然后通过对徐州东兴公司的财务状况进行分析来阐述中小企业内部所存在的财务问题的，并对中小企业存在的财务问题提出相应的防范措施。如何正确地判断中小企业财务风险的成因并控制财务风险是本次需要研究的问题。

【关键词】中小企业；筹资风险；投资风险；财务风险

An analysis of the causes of small and medium-sized enterprises’ financial risk and control—As Xuzhou Dongxing supplies market co. LTD. for example

Abstract

Financial risk refers to the enterprise caused by the improper unreasonable financial structure, investment enterprise may lose solvency eventually make the risk of investors expected earnings decline. It is objective, uncertain. Under the impetus of the economic globalization, China's rapid economic development, and the development to a large extent also make small and medium-sized enterprise financial risk is more serious, this to the development of small and medium-sized enterprises in China also had different degrees of influence. Enterprise financial management activities of all possible financial risks at the same time. The financial risk is enterprise inevitable. It not only showed the enterprise financial management present situation, more reflects the disadvantages of a firm's financial structure. As an important part of the national economy development economy, small and medium-sized enterprise financial strength is weak, the internal management mechanism is imperfect, the ability to resist risk are relatively poor, so under the tide of economic reform and economic competition is more and more severe today, small and medium-sized enterprises also face greater financial risk.

Enterprise managers often implement reasonable preventive measures is a good way to reduce the risk of this kind of objective existence. This article is mainly for small and medium-sized enterprise financial risk causes and preventive measures for research and analysis, and then based on the problems existing in small and medium-sized enterprise internal financial knowledge, to the enterprise risk factors make a further elaboration, and the financial problems of the small and medium-sized enterprises put forward the corresponding preventive measures. How to correctly diagnose the causes of small and medium-sized enterprise financial risk and control the financial risk is the problem to research。

[Key words]Small and medium-sized enterprise; funding risk; investment risk; financial risk