小微企业财务风险现状与对策研究 (2)

XCLW53103  小微企业财务风险现状与对策研究 (2)  (字数：12699)

中文摘要

针对大中型企业而言，小微企业尽管营业范围小，金钱资源量小，但在改良住民就业和增进经济发展等方面施展着极其重要作用的和深远的影响。根据资料显示，小微企业在国民经济和社会中发挥着极其重要的作用。近年来宏观经济总体经济持续低迷，我国小微企业保存状态令人堪忧，财务风险接连增长。躲避财务风险是小微企业保存和成长的必须经历的过程。在阐述相关概念和理论基础上，本文首先指出小微企业实施预防财务风险时所存在的企业筹资困难问题加剧、应收账款坏账风险问题加剧、投资过程中净资产收益率下降风险、金钱资源运作过程中存货规模操纵引起的风险问题、利润收益分配过程中的风险问题进行分析。然后分别从优化企业资本构造、建立完善的内部控制制度、培养良好的风险管理文化、建立财务风险预警机制、寻求专业帮助和提升小微企业财务监督管理能力这几个方面提出优化小微企业财务风险的建议，希望帮助小微企业实现安稳的运行，战胜重重挑战与困难。

关键词：小微企业；财务风险；内部控制；防范对策

abstract

For large and medium-sized enterprises, small and micro enterprises play an extremely important and far-reaching role in improving local residents' employment and promoting economic development despite their small business scope and small amount of money and resources. According to the data, small and micro enterprises play an extremely important role in the national economy and society. In recent years, the overall macroeconomic economic downturn, China's small and micro enterprises preservation state is worrying, financial risks continue to increase. Avoiding financial risks is a necessary process for small and micro enterprises to survive and grow. In this paper based on the related concepts and theories, this paper points out that the small micro enterprise implementation of the prevention of financial risks of enterprise financing difficult problem, accounts receivable bad debts risk problem, a decline in investment return on equity in the process of risk, money resources run inventory scale control in the process of risk problem, analyze the risk problem in the process of distribution of profits. Then respectively from the optimization of corporate capital structure, establish perfect internal control system, to develop good risk management culture, establishing the financial risk early warning mechanism, seek professional help and promote small micro enterprise financial supervision and management ability these a few respects puts forward Suggestions for the optimization of small micro enterprise financial risk, hoping to help small micro enterprise realize safe running, has overcome many challenges and difficulties.

Key words: small and micro enterprises; Financial risks; Internal control; Prevention countermeasures

目录

一、绪论1

（一）研究背景及意义1

1.研究背景1

2.研究意义1

（二）国内外研究文献综述1

1.国外文献综述1

2.国内文献综述2

3.研究评述3

二、相关概念与理论基础4

（一）相关概念4

1.小微企业4

2.财务风险4

（二）理论基础4

1.财务风险理论4

2.财务风险操纵理论6

3.资本结构理论6

（三）小微企业财务管理存在的特点7

1.财务管理家族化7

2.运营规模小型化7

3.投资决策随意化7

4.筹资方式单一化7

三、小微企业财务风险存在的问题9

（一）企业筹资困难问题加剧9

（二）应收账款坏账风险问题加剧9

（三）投资过程中净资产收益率下降风险9

（四）金钱资源运作过程中存货规模操纵引起的风险问题9

（五）利润收益分配过程中的风险问题10

四、小微企业财务风险存在问题的原因11

（一）宏观环境具有多变性和复杂性11

（二）企业对财务风险重视不足11

（三）内部控制不完善与会计资料不完整11

（四）财务舞弊现象严重与企业诚信度低11

（五）企业财务管理制度不健全与内部监测机制不完善11

（六）资本构造不合理与营运金钱资源管理水平低12

五、小微企业财务风险的防范对策13

（一）优化企业资本构造13

（二）建立完善的内部控制制度13

（三）培养良好的风险管理文化13

1.增强风险管理意识13

2.提高风险管理水平14

（四）建立财务风险预警机制14

（五）寻求专业帮助14

（六）提升小微企业财务监督管理能力15

参考文献16