论中小科技型企业的财务风险管理与控制

摘  要

随着中国经济的发展，中国的科技型中小型企业得到了快速的发展，科技型企业的自主创新能力的得到了提高。这些高科技中小企业已成为当今推动我国科技与经济发展不竭的动力源泉，成为技术进步中最活跃的创新主体，为国民经济的快速增长和吸纳劳动就业，发挥着重要的不可替代的作用。我国政府为了促进和保证中小企业的发展，从资金支持、创业扶持、技术创新、市场开拓、社会服务等方面对促进中小企业的发展做出了法律规定。同时对诸如高新技术企业、高新技术成果转化项目、国家重点新产品、软件企业等，国家及各级地方政府从税收优惠、人才引进、资金扶持、土地使用等方面给予扶持。随着我国加入WTO和社会主义市场经济体系的逐步建立和完善，科技型中小企业所面临的国内外环境更加复杂，竞争更加激烈，尤其是面临筹资风险、投资风险，资金回收风险及利润分配等财务风险，因此，如何适应环境的变化，提高抗风险能力就成为摆在科技型中小企业面前的一个现实而又严峻的问题。为此，探究对科技型中小企业财务风险进行有效的控制研究就显得十分重要和迫切。  

关键词　中小型科技企业   财务风险   风险管理与控制

ABSTRACT

In recent years, the small and mid-sized scientific enterprise arised quietly and the developed rapidly, our country emerges more small and  mid-sized scientific  enterprises witch have an independent creativity and high growth .They have been  the inexhaustible source for the promotion of our country’s development of the small and mid-sized scientific enterprise and the most active innovation subject in the technology advancement. They played an irreplaceable role in promoting national economic interesting and absorbing labor employment. In order to promote and guarantee the development of the small and mid-sized enterprise, our country has made the legal rule from aspects of fund support, imbark support,technological innovation ,market development, social service an so on. Meanwhile, to such as the high technology and new technology enterprise, the high technology and new technology transformation achievement, the national key new product, the software enterprise and so on, the country and all levels of local goverments give many supports from the aspects of tax revenue preferential benefit, introduction of talent, fund support, land use. With the joining of WTO and the gradually establishment and the consummation of the socialist market economy system, they face more complex domestic and foreign environment and more serious competition, especially face the risks in fundraising, investment and income distribution. Therefore, how to adapt the environment change and sharpen the anti-risk ability become a reality and the severe question in front of these enterprise. So, the study of the effective control of the financial risk in small and mid-sized scientific enterprise appears extremely important and urgent.

Key words: Small and mid-sized scientific enterprise, Financial risk, Financial risk control

目    录

摘要………………………………………………………………………………1

一、绪论…………………………………………………………………………1

（一）财务风险管理与控制的背景和意义……………………………………

（二）国内外财务风险管理与控制的研究现状………………………………

二、企业财务风险以及控制的有关理论阐述…………………………………

（一）风险的含义………………………………………………………………

（二）财务风险的含义以及类型………………………………………………

（三）财务风险控制研究的理论依据…………………………………………

三、科技型中小企业财务风险的现状…………………………………………

（一）科技型中小企业的定义与特点…………………………………………

（二）科技型中小企业财务风险的现状………………………………………

四、科技型中小企业财务风险的原因…………………………………………

（一）外部原因…………………………………………………………………

（二）内部原因…………………………………………………………………

五、科技型中小企业财务风险的控制对策……………………………………

（一）科技型中小企业财务风险控制的基本要求……………………………

（二）科技型中小企业财务风险的控制………………………………………

（三）科技型中小企业投资的风险控制………………………………………

（四）科技型中小企业资金回收的风险控制…………………………………

（五）科技型中小企业收益分配风险的控制…………………………………

六、结论…………………………………………………………………………