中小企业财务危机成因及对策分析中小企业财务危机成因及对策分析摘要我国中小企业在国民经济中的地位越来越重要，与此同时，中小企业普遍存在资金或资源相对贫乏、技术水平和经营理念相对落后、财务制度不健全、企业经营者风险意识淡薄等问题，以至于中小企业抗环境变化、抗风险能力相对薄弱，随着美国金融危机席卷全球，数以万计的企业深陷财务危机，特别是中国众多的中小企业更是难逃金融危机的影响，有的甚至濒临破产。如何防范、化解财务危机已成为中小企业面临的一项重要任务。本研究拟从中小企业财务危机的特征出发，针对中小企业财务危机产生的原因、应对策略进行分析。以帮助企业建立、完善财务危机预警制度、实施动态资本结构管理，进行有效的财务控制等措施，完善企业财务管理制度，以使中小企业安然度过财务危机，并规避和防范财务危机的再次发生。关键词：中小企业；财务危机；原因；策略5中小企业财务危机成因及对策分析SMALLANDMEDIUM-SIZEDENTERPRISEFINANCIALCRISISCAUSEANDCOUNTERMEASURESFORANALYSISABSTRACEThestatusofourcountrysmallandmedium-sizedenterprisesinthenationaleconomymoreandmoreimportant,atthesametime,smallandmedium-sizedenterpriseswidespreadorresourcerelativelylackfunds,technologylevelandmanagementideaisrelativelybackward,thefinancialsystemisnotsound,theproblemsuchasbusinessoperatorsriskconsciousness,sothatsmallandmedium-sizedenterpriseenvironmentalchanges,anti-riskabilityisrelativelyweak,astheU.S.financialcrisisworldwide,tensofthousandsofenterprisesinthefinancialcrisis,especiallyChina'snumeroussmallandmedium-sizedenterprisesisnotescapetheinfluenceofthefinancialcrisis,someevenonthevergeofbankruptcy.Howtoguardagainstanddissolvethefinancialcrisishasbecomeanimportanttaskfacingsmallandmedium-sizedenterprises.Studiedinthispaperfromthefinancialcrisis,accordingtothecharacteristicsofsmallfirms,forsmallandmedium-sizedenterprisefinancialcrisiscausesandcopingstrategiesareanalyzed.Tohelpenterprisestoestablishandperfectthefinancialcrisisearlywarningsystem,theimplementationofdynamiccapitalstructuremanagement,effectivefinancialcontrol,perfecttheenterprisefinancialmanagementsystem,sothatthesmallandmedium-sizedenterprisessurvivethefinancialcrisis,andavoidandguardagainstfinancialcrisisfromhappeningagain.Keywords:Smallandmedium-sizedenterprise;financialcrisis;reson;countermeasure5中小企业财务危机成因及对策分析目录引言.........................................................................7一、财务危机的内涵及产生的影响.................................................7（一）财务危机的定义.......................................................7（二）财务危机产生的影响...................................................8二、中小企业财务危机主要表现...................................................8（一）产销严重脱节.........................................................8（二）应收账款过多，产品库存迅速上升.......................................9（三）丧失偿还到期债务的能力...............................................9三、中小企业财务危机的成因.....................................................9(一)内部控制制度不健全.....................................................9(二)缺少核心竞争..........................................................10(三)盲目投资使企业缺乏可持续增长能力......................................10(四)企业资本结构不合理....................................................10(五)营运资金流动性较差....................................................11(六)缺乏有效的财务预警机制..........................................
