浅谈中小企业财务风险的分析与防范

论文编号:KJ809  论文字数:7063,页数:13

题目：中小企业财务风险的分析与防范

摘 要
 随着我国社会主义市场经济体制的不断完善和社会主义市场的蓬勃发展，中小企业对国民经济发展的贡献越来越不可忽视，并且在社会经济发展中越来越具有显著的地位和作用。但是，中小企业在发展中会面临着各种风险，其中财务风险的控制对企业经营起着关键性作用。因此，加强对中小企业财务风险的理论关注度和探讨，并把有关研究应用于小企业财务风险防范的实践指导，对中小企业全面提高经营管理水平，创造安全稳定的生产经营环境，全面经济和有效地防范财务风险，加速资金周转,实现资金的安全，完整和盈利性等具有重要的现实意义。
 
关 键 词：中小企业；财务风险；分析；防范 

Abstract

 Along with our country socialist market economic system continuously improved and the socialist market economy booming, the economic development of SMEs to contribute more and more can not be ignored, and in the social and economic development more and more has significant status and role. However, SMEs will face in the development of the various risks, including financial risk control of the business plays a key role in. Therefore. strengthen the financial risk of small and medium-sized enterprises theoretical attention and discussion, and the related research is applied to the small enterprise financial risk prevention practice guidance, to small and medium-sized enterprises improve the management level, to create a safe and stable production and operation environment, comprehensive effective and economic to guard against financial risk, accelerate the capital turnover, achieve financial security, integrity and profitability and other important practical significance.

 Key words: small and medium-sized enterprises shut; financial risk; analysis;prevention
目  录

前 言
1. 中小企业财务风险的成因、现状及其表现 1
1.1企业财务风险的基本内涵 1
1.2 中小企业财务风险的成因 1
1.3中小企业财务风险的现状及其表现 1
2. 中小企业财务风险的分析 2
2.1中小企业财务风险的基本特征 2
2.2资产负债构成分析视角的财务风险 2
2.3企业收益分析视角的财务风险 2
3.中小企业财务风险的防范 2
3.1树立风险意识建立有效的防范处理机制 3
3.2 健全企业内部控制制度 3
3.2.1筹资风险控制 3
3.2.2投资风险控制 3
3.2.3资金回收后风险控制 4
3.2.4收益分配风险控制 4
3.3建立健全企业财务预警系统，提高财务运作的决策管理水平 4
3.3.1建立以现金流量预算为主的短期财务预警系统 4
3.3.2建立长期财务风险预警系统 5
3.3.3增强中小企业管理人员的财务风险意识 5
4.会计信息质量的影响因素及其应对措施 6
4.1从规范上降低监管部门的监管成本 6
4.2加强监管部门对注册会计师的监管 6
4.3严格执法，加大处罚力度 6
结 论 7
致 谢 8
参考文献 9