【文章內容簡介】
............................................... 10 附錄 1:外文翻譯 ............................................................................................................... 10 附錄 2:畢業(yè)設計(論文)任務書 ................................................................................... 11 附錄 3:華北水利水電大學本科生畢業(yè)設計(論文)開題報告 ................................... 12 III 論小微企業(yè)財務風險管理現(xiàn)狀及對策 — 以面粉加工業(yè)為案例 摘要 改革開放以來,中國經(jīng)濟取得迅猛發(fā)展,自從中國加入 WTO 以后,企業(yè)間的競爭也日益激烈。尤其是小微企業(yè),因自身實力不夠雄厚,為取得快速發(fā)展必然會大量舉債,由于小微企業(yè)各方面財務系統(tǒng)遠不如大企業(yè)那么 完善,如果沒有進行風險預測和防范,就有可能使企業(yè)面臨風險,甚至招致風險危機,如果危機處理不當進而可能導致企業(yè)的破產(chǎn)。因此小微企業(yè)的風險管理已經(jīng)成為企業(yè)可持續(xù)發(fā)展的重要組成部分,其中財務風險管理是企業(yè)管理的核心,所以對小微企業(yè)的研究具有重要意義。 本文主要分為六個部分。第一部分是緒論,介紹研究背景、意義及國內外的一些研究等。第二部分是小微企業(yè)相關的財務風險管理理論,介紹了小微企業(yè)的概念;財務風險的概念及財務風險管理概念等。第三部分,對小微企業(yè)財務風險管理的現(xiàn)狀進行了分析。發(fā)現(xiàn)小微企業(yè)存在的一系列問題,如:財務 管理基礎薄弱、融資能力弱、投資決策不科學、財務人員專業(yè)素質較低等,并分析出這些問題背后存在的主要原因:企業(yè)外部環(huán)境因素和企業(yè)內部自身的因素。第四部分,針對發(fā)現(xiàn)的這些問題提出一些相應的對策:完善企業(yè)財務風險管理制度 。提高財務人員素質,強化風險防范意識; 。提高財務決策科學化水平,防止因決策失誤產(chǎn)生財務風險 。加強資金管理,通過資金預算控制財務風險 。提高企業(yè)應變能力,防范外部環(huán)境變化造成的財務風險等。第五部分,以輝華面業(yè)公司為案例進行分析。第六部分,進行總結與展望。 關鍵詞:小微企業(yè);財務風險;財務風險管理;防范對 策 中圖分類號: F230 IV On Small and micro businesses financial risk management and Control—— In the flour processing industryas an example Abstract Since the reform and opening up, the rapid development of economy Chinese, With the Chinese joining WTO, the petition between enterprises bees more and more fierce. Especially for small and medium enterprises, Its strength is not strong, to achieve rapid development inevitably lots of debt, because the system is not large enterprises so perfect, if there is no risk prediction and prevention, it may lead to financial crisis, financial crisis if handled properly and may lead to the bankruptcy of enterprises. Therefore, enterprise risk management has bee an important part of the sustainable development of enterprises, So it is important to the study of the Small and micro businesses. This paper is divided into six parts. The first part is the introduction, introduces the research background, significance and the domestic and foreign research etc. The second part is the Small and micro businesses related to financial risk management, the concept of financial risk and financial risk management concept. The third part, the status of small micro enterprise financial risk management are analyzed. Found a series of problems for Small and micro businesses, Such as: financial management foundation is weak, weak financial capacity, investment decisionmaking is not scientific, the professional of the financial staff is low, Analysis of the main reasons behind these problems: Enterprise external environment factors and internal self. The fourth part, puts forward some corresponding countermeasures: Improve the system of financial risk management , To improve the, strengthen the awareness of risk prevention。 To improve the scientific level of financial decisionmaking, prevent making V mistakes of financial risk 。strengthen the management of the funds, control financial risk。 To improve the adaptability caused by changes in the external environment, prevention of financial risk and so on. The fifth part, the Hui Hua Industry Company as a case. The sixth part, summarize and prospect. Key Words: Small and micro businesses。Financial risk。Financial risk management。Preventive measures 華北水利水電大學畢