中小企业财务风险预警系统研究.doc

中小企业财务风险预警系统研究 河南财经学院本科生毕业论文 中小企业财务风险预警系统研究 姓 名 翟婷婷 学 号 2004409248 专 业 会计学 指导教师 薛玉莲 教授 2008年4月30 日 中小企业是社会经济发展中一支具有重要地位的经济力量。我国改革开放以后，涌 现了一批批分布在各个行业的中小企业，在我国市场经济中，显示了强劲的生命力。然 而由于国内中小企业财务制度不健全、核算随意性大、企业经营者金融风险意识淡薄等 问题的普遍存在,中小企业就必然承担了巨大的财务风险压力，并随时有可能发生财务 危机甚至破产。因此，建立符合中小企业特点的财务风险预警系统，在财务危机的萌芽 状态预先发出危机警报、督促企业管理当局提早做好防范措施就显得十分重要。本文在 对国内外关于风险预警系统研究现状分析的基础上，结合中小企业特点，先后从财务风 险预警系统及其功能、系统的构建原则、构成内容和完善措施等几个方面进行探讨。本 文从中小企业发展现状出发，对财务风险预警系统做出针对性研究，并对中小企业如何 完善适合自身的财务风险预警系统提出了相应的建议和措施。 中小企业；财务风险；财务风险预警系统 I Abstract SMEs play an important role in the development of social economy. After the reform and open policy, a lot of SMEs musthroom in all kinds of the fields. However, not only the financial system of SMEs in the domestic makert is not perfect, but also accounting calculation is very arbitrary and the operators have a weak awareness of financial risks, so that the SMEs will inevitably bear a huge financial risk pressure, which may even occur financial crisis or bankruptcy at any time. Therefore, it is very important to establish the system of financial risk warning according with the characteristics of SMEs, in order to issue the financial crisis in the embryonic stage pre-crisis warning and urge the enterprises’ authorities to take early preventive measures. In view of those above, this article makes explorations into the SME’s system of financial risk warning and its function, construction principles, contents and better arrangements, in response to its features after comparing and analyzing the study quo both at home and abroad. This paper which starts with the status quo in the development of SMEs does targeted research on the system of financial risk warning and makes a number of related recommendations and measures about how to improve the SME’ system of financial risk warning. Key Words: SMEs; financial risk; the system of financial risk warning II 引言 ...................................................................... 1 一、中小企业财务风险预警系统及其功能 ..