兰州商学院长青学院 本科生毕业论文（设计）
论文（设计）题目：中小企业财务风险管理现状 系 别：会计学系 专 业 (方 向)：会计学
年级、班：2010级会计学专业（7）班 学生姓名：郭文刚 指导教师：方文彬
2014年 5月 15日
中小企业财务风险管理现状
摘要
中小企业财务风险管理是一种有计划、有组织地控制企业财务或资金活动的行为，其目的是使中小企业因各种风险所导致的不良影响降至最低，确保企业能顺利实现其既定目标，并保持其发展能力。
财务风险客观的存在于中小企业财务管理工作的各个环节，对企业的生产经营产生了重大影响。随着市场经济的迅速发展，企业面临的经济环境变化的越来越快，也越来越复杂，企业经营的财务风险也逐渐加大。因此，对企业的财务风险管理研究，分析财务风险的成因及提出防范措施，以降低风险，提高效益，具有十分重要的意义。本文首先分析了中小企业财务风险管理研究的国内外现状，分析了财务风险的识别，对财务风险进行分析，并阐述了企业财务风险管理的相关理论，提出中小企业在财务风险管理方面存在的问题及其原因，并研究出解决方案。最后针对青岛软控公司的财务管理问题进行具体分析。
本文希望通过对中小企业财务风险管理现状的分析，并结合青岛软控公司的具体研究，总结有利于中小企业财务风险管理的具体措施，提出一条更好、更有效的中小企业财务风险管理途径。
[关键词] 中小企业 财务管理风险管理
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ABSTRACT
Small and medium-sized enterprise financial risk management is a planned and organized to control behaviors of enterprise financial or capital activities, its purpose is to make small and medium-sized enterprises caused by various risks to minimize adverse impact to ensure enterprise to achieve its stated goal smoothly, and keep its development capacity.
The objective existence of financial risk in small and medium-sized enterprise financial management work of each link, has produced significant effect to enterprise's production and operation. With the rapid development of market economy, enterprises are faced with the economic environment change faster and faster, also more and more complex, the financial risk of the enterprise management also gradually increased. Therefore, research on enterprise financial risk management, analyzed the causes of financial risk and puts forward preventive measures, to reduce risk, improve efficiency, has the very vital significance. This article first analyzes the present situation of small and medium-sized enterprise financial risk management research at home and abroad, analyzes the financial risk identification and analysis of financial risk, and elaborated the enterprise financial risk management related theory, puts forward for small and medium-sized enterprises in financial risk management problems and the reasons, and worked out the solution. Finally based on Qingdao soft point to specific analysis of the company's financial management issues.
This paper hope through analyzing the current situation of small and medium-sized enterprise financial risk management, and combined with Qingdao soft specific research, conclusion is conducive to small and medium-sized enterprise financial risk management of specific measures, put forward A better and more effective ways of small and medium-sized enterprise financial risk management.
[Key words] :Small and medium-sized enterprises;Financial management; Risk management
目录
1导论 .......................................................... 错误！未定义书签。 1.1
1.2 1.3 1.4
选题背景 ............................................................. - 1 - 研究目的及意义 ....................................................... - 4 - 论文研究的主要内容 ................................................... - 5 - 研究方法 ............................................................. - 5 -
2相关理论方法及其述评 ........................................................ - 7 -
2.1 中小企业财务风险管理国内外研究现状及其述评 ........................... - 7 - 2.1.1 国内研究现状 ................................................. - 7 - 2.1.2 国外研究现状 ................................................. - 8 - 2.1.3 小结......................................................... - 9 - 2.2 中小企业的界定 ....................................................... - 9 - 2.3 企业财务风险基本理论概述 ............................................ - 11 -
2.3.1 财务风险的概念 .............................................. - 11 - 2.3.2 财务风险的基本特征 .......................................... - 11 - 3中小企业财务风险管理分析 ................................................... - 13 -
3.1 我国中小企业风险管理现状 ............................................ - 13 - 3.2 中小企业财务风险分析 ................................................ - 14 -
3.2.1 资金安全风险分析 ............................................ - 14 - 3.2.2 社会信用风险分析 ............................................ - 15 - 3.2.3 资金流动性风险分析 .......................................... - 17 - 4中小企业产生财务风险的原因分析 ............................................. - 20 -
4.1 中小企业财务风险管理存在的问题 ...................................... - 20 - 4.2 中小企业产生财务风险原因 ............................................ - 21 -
4.2.1 外部原因 .................................................... - 22 - 4.2.2 内部原因 .................................................... - 22 - 5规避中小企业财务风险的对策研究 ............................................. - 24 -
5.1 企业概况 ............................................................ - 24 - 5.2 案例分析 ............................................................ - 25 -
5.2.1 财务风险预警分析与评价 ...................................... - 25 - 5.2.2 青岛软控财务风险基本对策 .................................... - 30 - 5.3 规避中小企业财务风险的对策 .......................................... - 31 -
5.3.1 实施财务管理技术创新 ........................................ - 31 - 5.3.2 加强筹资融资风险管理 ........................................ - 32 - 5.3.3 提高资金使用效益且加强投资风险管理 .......................... - 34 - 5.3.4 规范管理加强企业内部控制且提高财务人员素质 .................. - 35 - 5.3.5 构建财务风险预警系统 ........................................ - 35 - 结论 ........................................................................ - 37 - 参考文献 .................................................................... - 39 - 致谢 ........................................................................ - 40 -
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