淺談中小企業(yè)財務(wù)風(fēng)險的分析與防范

論文編號:KJ809  論文字?jǐn)?shù):7063,頁數(shù):13

題目：中小企業(yè)財務(wù)風(fēng)險的分析與防范

摘 要
 隨著我國社會主義市場經(jīng)濟(jì)體制的不斷完善和社會主義市場的蓬勃發(fā)展，中小企業(yè)對國民經(jīng)濟(jì)發(fā)展的貢獻(xiàn)越來越不可忽視，并且在社會經(jīng)濟(jì)發(fā)展中越來越具有顯著的地位和作用。但是，中小企業(yè)在發(fā)展中會面臨著各種風(fēng)險，其中財務(wù)風(fēng)險的控制對企業(yè)經(jīng)營起著關(guān)鍵性作用。因此，加強(qiáng)對中小企業(yè)財務(wù)風(fēng)險的理論關(guān)注度和探討，并把有關(guān)研究應(yīng)用于小企業(yè)財務(wù)風(fēng)險防范的實踐指導(dǎo)，對中小企業(yè)全面提高經(jīng)營管理水平，創(chuàng)造安全穩(wěn)定的生產(chǎn)經(jīng)營環(huán)境，全面經(jīng)濟(jì)和有效地防范財務(wù)風(fēng)險，加速資金周轉(zhuǎn),實現(xiàn)資金的安全，完整和盈利性等具有重要的現(xiàn)實意義。
 
關(guān) 鍵 詞：中小企業(yè)；財務(wù)風(fēng)險；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  錄

前 言
1. 中小企業(yè)財務(wù)風(fēng)險的成因、現(xiàn)狀及其表現(xiàn) 1
1.1企業(yè)財務(wù)風(fēng)險的基本內(nèi)涵 1
1.2 中小企業(yè)財務(wù)風(fēng)險的成因 1
1.3中小企業(yè)財務(wù)風(fēng)險的現(xiàn)狀及其表現(xiàn) 1
2. 中小企業(yè)財務(wù)風(fēng)險的分析 2
2.1中小企業(yè)財務(wù)風(fēng)險的基本特征 2
2.2資產(chǎn)負(fù)債構(gòu)成分析視角的財務(wù)風(fēng)險 2
2.3企業(yè)收益分析視角的財務(wù)風(fēng)險 2
3.中小企業(yè)財務(wù)風(fēng)險的防范 2
3.1樹立風(fēng)險意識建立有效的防范處理機(jī)制 3
3.2 健全企業(yè)內(nèi)部控制制度 3
3.2.1籌資風(fēng)險控制 3
3.2.2投資風(fēng)險控制 3
3.2.3資金回收后風(fēng)險控制 4
3.2.4收益分配風(fēng)險控制 4
3.3建立健全企業(yè)財務(wù)預(yù)警系統(tǒng)，提高財務(wù)運作的決策管理水平 4
3.3.1建立以現(xiàn)金流量預(yù)算為主的短期財務(wù)預(yù)警系統(tǒng) 4
3.3.2建立長期財務(wù)風(fēng)險預(yù)警系統(tǒng) 5
3.3.3增強(qiáng)中小企業(yè)管理人員的財務(wù)風(fēng)險意識 5
4.會計信息質(zhì)量的影響因素及其應(yīng)對措施 6
4.1從規(guī)范上降低監(jiān)管部門的監(jiān)管成本 6
4.2加強(qiáng)監(jiān)管部門對注冊會計師的監(jiān)管 6
4.3嚴(yán)格執(zhí)法，加大處罰力度 6
結(jié) 論 7
致 謝 8
參考文獻(xiàn) 9