中小企業(yè)財務(wù)危機的成因及對策

目     錄

前言··························································1

一、中小企業(yè)財務(wù)危機的簡單介紹及特征分析··························2

1.中小企業(yè)財務(wù)危機的定義········································2

二、中小企業(yè)財務(wù)危機的成因·······································2

１．內(nèi)部因素··················································2

（１）信用政策過于寬松，壞帳過多································2

（２）業(yè)務(wù)無法及時開展，存貨積壓，收入來源斷絕··················3

（３）擴張速度太快，公司無法及時獲得資金注入··················3

（４）會計帳目混亂，缺乏財務(wù)管理規(guī)劃意識························3

（５）作風奢侈，浪費資源····································3

２．外部因素·····················································3

（１）經(jīng)濟不景氣等宏觀經(jīng)濟因素對于企 業(yè)的財務(wù)狀況有著直接的影響··3

（２）社會誠信缺失，外圍投資減少································3

（３）政策傾斜大型企業(yè)，中小企業(yè)生存空間狹隘····················4

（４）金融機構(gòu)對中小企業(yè)的信用政策過于嚴格，融資困難重重·········4

三、中小企業(yè)財務(wù)危機的對策分析································4

1.完善信用政策，控制應收帳款································4

2.擴張計劃配合融資能力································4

3.及時剝離滯銷項目································4

4.提高領(lǐng)導層的財務(wù)管理意識，建立預警機制·················4

5.創(chuàng)建節(jié)約型企業(yè)································5

6.誠信經(jīng)營，建立縱向的戰(zhàn)略合作關(guān)系·····················5

7.拓展融資渠道······························· 5

參考文獻····················································· 6

前言

隨著美國金融危機席卷全球，數(shù)以萬計的企業(yè)深陷財務(wù)危機，特別是中國眾多的中小企業(yè)更是難逃金融危機的影響，有的甚至面臨破產(chǎn)。如何防范、化解財務(wù)危機已成為中小企業(yè)面臨的一項重要任務(wù)。本文從中小企業(yè)財務(wù)危機的特征出發(fā)，針對中小企業(yè)財務(wù)危機產(chǎn)生的原因、應對策略進行淺析。幫助企業(yè)建立、完善財務(wù)危機預警制度、進行有效的財務(wù)控制等措施，以使中小企業(yè)安然度過財務(wù)危機，并規(guī)范和防范財務(wù)危機的再次發(fā)生。

中小企業(yè)是指擁有較小規(guī)模，在所處行業(yè)不起主導作用，對所出行業(yè)產(chǎn)生不了重大影響的企業(yè)。根據(jù)不同的經(jīng)濟發(fā)展階段和發(fā)展水平，國內(nèi)外對中小企業(yè)的定義也產(chǎn)生了一定的分歧。美國將中小企業(yè)定義為“一個獨立擁有和經(jīng)營并且在其經(jīng)營的行業(yè)中，不處于主導地位的企業(yè)”。英國認為，“只要是經(jīng)營者自主經(jīng)營、沒有定型的企業(yè)機構(gòu)、市場占有率不高的企業(yè)都是中小企業(yè)”。 在我國，按照行業(yè)的不同，中小企業(yè)也有著相應的標準。在工業(yè)企業(yè)中，職工人數(shù)2000人以下或者銷售額30000萬元以下，資產(chǎn)總額小于40000萬元為中小企業(yè)。零售行業(yè)中，職工人數(shù)在500人以下，銷售額標準在1000萬元及以上的為中小企業(yè)。因此，結(jié)合國內(nèi)外定義，筆者認為中小企業(yè)定義是指在國內(nèi)500人以下職工人數(shù)，