【正文】
吉林財(cái)經(jīng)大學(xué)信息經(jīng)濟(jì)學(xué)院 畢業(yè)論文 (三 稿) 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)及其控制研究 系 別 會(huì)計(jì)系 專 業(yè) 年 級(jí) 會(huì)計(jì) 1103 學(xué) 生 姓 名 學(xué) 號(hào) 指 導(dǎo) 教 師 周寧 職 稱 教授 2020 年 3 月 畢業(yè)論文原創(chuàng)性聲明 本人鄭重聲明:所呈交畢業(yè)論文,是本人在指導(dǎo)教師的指導(dǎo)下,獨(dú)立進(jìn)行研究工作所取得的成果。除文中已經(jīng)注明 引用的內(nèi)容外,本論文不包含任何其他人或集體已經(jīng)發(fā)表或撰寫過的作品成果。對(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體,均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律結(jié)果由本人承擔(dān)。 摘 要 隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的不斷完善和社會(huì)主義市場(chǎng)經(jīng)濟(jì)的蓬勃發(fā)展 ,中小企業(yè)對(duì)國(guó)民經(jīng)濟(jì)發(fā)展的貢獻(xiàn)率日益提高 ,在社會(huì)經(jīng)濟(jì)發(fā)展中具有顯著的地位和作用。但是 ,由于中小企業(yè)外部客觀環(huán)境的不確定性和人們對(duì)這種不確定性認(rèn)識(shí)的局限,中小企業(yè)經(jīng)營(yíng)面臨著巨大的財(cái)務(wù)風(fēng)險(xiǎn)。實(shí)踐證明陷入經(jīng)營(yíng)危機(jī)的中小企業(yè)絕大部分是因?yàn)閮攤芰Σ蛔?、資金周 轉(zhuǎn)不靈。然而中小企業(yè)卻沒有預(yù)感到這種風(fēng)險(xiǎn)產(chǎn)生的危機(jī),也沒有采取措施加以防范和管理,最終導(dǎo)致了管理的失敗,甚至?xí)鹌飘a(chǎn)都有可能。隨著我國(guó)中小企業(yè)的快速發(fā)展,急需通過建立系統(tǒng)對(duì)風(fēng)險(xiǎn)進(jìn)行控制。因此,對(duì)中小企業(yè) 全面提高經(jīng)營(yíng)管理水平 ,創(chuàng)造安全穩(wěn)定的生產(chǎn)經(jīng)營(yíng)環(huán)境 ,全面、經(jīng)濟(jì)和有效地防范財(cái)務(wù)風(fēng)險(xiǎn) ,加速資金周轉(zhuǎn) ,實(shí)現(xiàn)資金的安全性、完整性和盈利性等具有重要的現(xiàn)實(shí)意義 。 【 關(guān)鍵詞 】 中小企業(yè) 籌資風(fēng)險(xiǎn) 投資風(fēng)險(xiǎn) 風(fēng)險(xiǎn)防控 總字?jǐn)?shù): 9203 正文: 8632 Abstract With the vigorous development of China’s socialist market economic system continuously improved and socialist market economy, small and mediumsized enterprises increasing the contribution rate to the national economy, has significant status and role in the development of social economy. However, due to the small and mediumsized enterprise of the uncertain external environment and the people to the uncertainty knowledge limitations, small and medium enterprises face the huge financial risk. The practice proved that run into crisis of small and mediumsized enterprises mostly because of the lack of solvency, liquidity problems. However, small and mediumsized enterprises did not anticipate this risks arising from the crisis, also did not take measures to prevent and manage, eventually led to the failure of management, and even cause bankruptcy are possible. With the rapid development of China’s small and medium enterprises, need through the establishment of the system of risk control. Therefore, the small and mediumsized enterprises improve the level of management, to create a secure and stable production and operation environment, prehensive, economic and effective prevention of financial risk, accelerate the turnover of the fund, has important practical significance to realize the capital security, integrity and profitability. Keywords: Small and medium sized enterprises 。Financing risk 。Investment risk 。Risk prevention and control 目 錄 一、中小企業(yè)的界定和基本特征 ......................................錯(cuò)誤 !未定義書簽。 (一)中小企業(yè)的界定 .........................................................錯(cuò)誤 !未定義書簽。 (二)中小企業(yè)的基本特征 .................................................錯(cuò)誤 !未定義書簽。 二、中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的界定與基本類型 ....................錯(cuò)誤 !未定義書簽。 (一)財(cái)務(wù)風(fēng)險(xiǎn)的界定 .........................................................錯(cuò)誤 !未