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

1 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 2

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 3

目 录 一、绪论......................................................................... 1 （一）研究背景与目的 ......................................................... 1 （二）文献综述 ............................................................... 1 二、徐州东兴物资市场有限公司财务风险案例分析 ..................................... 2

（一）徐州东兴物资市场有限公司概况 ........................................... 2 （二）数据分析 ............................................................... 3 三、中小企业财务风险的成因 ....................................................... 5

（一）企业资本结构不合理 ..................................................... 5 （二）企业筹资困难导致资金不足 ............................................... 6 （三）投资决策能力弱 ......................................................... 6 （四）企业财务管理制度的不完善 ............................................... 7 四、中小企业财务风险的防范措施 ................................................... 7

（一）完善企业财务管理制度防范财务风险 ....................................... 7 （二）建立财务风险防范机制 ................................................... 8 （三）健全内部控制制度增强抵御风险能力 ....................................... 8 （四）提高财务决策水平 ....................................................... 9 （五）注重人才培养 ........................................................... 9 五、结论........................................................................ 10 参考文献........................................................................ 11 1

一、绪论 （一）研究背景与目的 在经济迅猛发展的当下，中小企业成为促进经济发展的主流势力。与大型企业相比，中小企业的人员规模，资产规模都相对较小，以至于应对财务风险的能力也较弱。民营经济的发展使中小企业不断涌现。从20世纪80年代的开始出现到现在的十分活跃，中小企业不断成长壮大，但同时还是存在着各种问题。我国多数中小企业起步较晚，生产规模较小，业务单一，生产技术低，资金短缺，财务人员匮乏。在通货膨胀持续的形势下，中小企业的资金运转更加紧张，加上原材料价格的不断上涨、劳动力成本的上升，都导致了中小企业容易发生财务风险。中小企业作为经济发展的主导力量，所以分析研究中小企业在财务风险方面的弊端，帮助中小企业降低风险、提高企业财务能力、实现企业价值最大化也就推动了经济增长，对国民经济的发展具有非常重要的战略意义。

目前，中小企业在运营或者扩大其资本时常常会产生诸多原因导致其面临财务风险问题。面对所出现的各种问题，需要结合当下的经济发展现状对中小企业财务经营方面存在的问题作出分析。在此情况下，怎样及时发现财务风险的成因并进行科学、有效地防范与控制成为一个实际且严峻的问题。本文即在对中小企业财务风险的成因及防范措施提出了建议。