摘 要
近几年，我国在不断的发展，而作为我国经济发展过程中重要组成部分的小微企业，为我国作出了很大的贡献，我国税收的增长起着重要作用的就是小微企业，同时小微企业的发展还解决了我国就业难的问题，给找不到工作的人们提供了很多工作岗位。但是小微企业也存在着很多的不足，比如说小微企业在财务方面没有完善的风险控制体系，金融危机过去之后，市场环境变得很复杂，这样的情况下，小微企业如果想要经营下去就要提高企业的财务风险管控能力，但是小微企业的能力是有限的，这样一来就让很多微小企业经营不下去了。所以说对小微企业财务风险控制的研究对小微企业的良性经营具有重要意义。
本篇论文先是根据国内和国外的动态对财务风险控制的理论进行研究，然后从小微企业的实际面临的问题出发，对小微企业现在的财务风险和出现这样问题的原因进行分析，从而总结出小微企业财务风险存在是由于哪些原因造成的，根据分析得出，影响小微企业财务风向的因素有自然环境、行业环境、政策法规、企业运营能力、债务水平、对风险和投资收益的认识、企业资产的流动性、成长能力、盈利水平等。
关键词:小微企业;财务风险
Abstract
In recent years, China’s development, as Small and micro businesses an important part in the development of China’s economy, has made great contribution to our country, our country tax revenue growth plays an important role is Small and micro businesses at the same time, the development of Small and micro businesses can solve the difficult employment of our country to the problem, can not find a job provides a lot of jobs. But Small and micro businesses also exist many deficiencies, such as Small and micro businesses not perfect risk control system in the aspect of finance, the financial crisis has passed, the market environment has become very complex, under such circumstances, Small and micro businesses if you want to stay in business to improve the enterprise’s financial risk control ability, but the ability of Small and micro businesses is limited, so that many small businesses out of business. Therefore, the research on the financial risk control of small and micro enterprises is of great significance to the benign operation of small and micro enterprises.
This paper is based on the dynamic at home and abroad to study the financial risk control theory, and small and micro enterprises to face the problem of the Small and micro businesses now appear such financial risk and the cause of the problem analysis, which summed up Small and micro businesses financial risk is caused by what reason. According to the analysis, influencing factors Small and micro businesses financial direction include the natural environment, industry environment, policies and regulations, enterprise operation ability, the level of debt, the risk and return of investment knowledge, enterprise asset liquidity, growth ability, profitability etc..
Key words: small and micro enterprises; financial risk
目 录
摘 要…………………………………………………………………………………………………………………. II
Abstract…………………………………………………………………………………………………………………. IV
一、绪论………………………………………………………………………………………………………………… 7
（一）研究背景………………………………………………………………………………………………. 7
（二）研究目的及意义……………………………………………………………………………………. 7
1、研究目的…………………………………………………………………………………………….. 7
2、研究意义…………………………………………………………………………………………….. 8
（三）国内外研究现状……………………………………………………………………………………. 8
1、国外研究现状……………………………………………………………………………………… 8
2、国内研究现状……………………………………………………………………………………… 9
（四）研究的主要内容………………………………………………………………………………….. 10
二、小微企业财务风险基本理论…………………………………………………………………………… 11
(一)小微企业的概念……………………………………………………………………………………….. 11
(二)小微企业的特点………………………………………………………………………………………. 12
(三)小微企业财务风险的类型………………………………………………………………………… 12
三、小微企业财务风险案例分析(A企业为例)……………………………………………………….. 14
(一)A企业基本情况……………………………………………………………………………………….. 14
(二)A企业财务风险……………………………………………………………………………………….. 14
1.融资能力弱………………………………………………………………………………………….. 14
2.投资失误率大………………………………………………………………………………………. 14
3.应收账款难收回…………………………………………………………………………………… 15
4.存货管理混乱………………………………………………………………………………………. 15
5.企业缺少风险预警意识………………………………………………………………………… 15
(三)A企业财务风险的成因分析……………………………………………………………………… 16
1.投资决策和管理水平相对滞后……………………………………………………………… 16
2.企业财务人员素质不高………………………………………………………………………… 16
3.企业对财务工作不重视………………………………………………………………………… 17
4.企业存货管理制度不健全…………………………………………………………………….. 17
5.会计核算不规范…………………………………………………………………………………… 18
四、A企业财务风险控制的应对措施……………………………………………………………………. 19
(一)积极建立企业信用体系增加融资能力………………………………………………………. 19
(二)运用多种杠杆增加投资成功率…………………………………………………………………. 19
1.运用财务杠杆适当增加公司负债………………………………………………………….. 19
2.运用营运杠杆提高公司投资收益………………………………………………………….. 20
3.加强公司营运资金管理能力…………………………………………………………………. 20
(三)明确企业应收账款的管理目标…………………………………………………………………. 20
(四)完善存货管理制度…………………………………………………………………………………… 21
(五)健全风险预警机制…………………………………………………………………………………… 21
结论……………………………………………………………………………………………………………………… 22
致谢……………………………………………………………………………………………………………………… 23
参考文献………………………………………………………………………………………………………………. 24
