【導(dǎo)讀】目前，我國(guó)已注冊(cè)的中小企業(yè)數(shù)量已達(dá)1000多萬家，工業(yè)生產(chǎn)總值占。全部工業(yè)生產(chǎn)總值60%以上，提供的就業(yè)機(jī)會(huì)約占全國(guó)社會(huì)就業(yè)機(jī)會(huì)的75%，約80%的新增就業(yè)人口是由中小企業(yè)吸收的。但由于其產(chǎn)出規(guī)模小,資本和技術(shù)。方面存在著自身發(fā)展和市場(chǎng)經(jīng)濟(jì)均不適應(yīng)的情況。前會(huì)計(jì)界需要思考和解決的問題。本文針對(duì)目前中小企業(yè)存在融資困難、財(cái)務(wù)控。理方法、加強(qiáng)財(cái)會(huì)隊(duì)伍建設(shè)的解決對(duì)策。

　　

【正文】 量和分配財(cái)務(wù)利潤(rùn)的要素 ,實(shí)現(xiàn)財(cái)務(wù)分配的公平和公 正 ,同時(shí) ,也可以這樣的方式激勵(lì)成員積極投入知識(shí)資本 ,促進(jìn)企業(yè)良性循環(huán)發(fā)展。 我國(guó)的中小企業(yè)由于市場(chǎng)經(jīng)濟(jì)不成熟和自身先天發(fā)展條件不利造成的這些問題是客觀存在的，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的高速發(fā)展和改革不斷的深入，以及經(jīng)濟(jì)全球化的形成，中小企業(yè)將面臨更加激烈的競(jìng)爭(zhēng)環(huán)境，中小企業(yè)的財(cái)務(wù)管理問題也將會(huì)更加突出。因此，建立和完善現(xiàn)代化的企業(yè)管理制度，及時(shí)有效的解決財(cái)務(wù)管理中存在的問題，搞活中小企業(yè)，是保持國(guó)民經(jīng)濟(jì)強(qiáng)勁活力的重要舉措，這不僅需要中小企業(yè)提高自身素質(zhì)提高競(jìng)爭(zhēng)能力，也需要全社會(huì)為中小企業(yè)的健康成長(zhǎng)創(chuàng)造一個(gè)良好的環(huán)境 ，是我國(guó)的國(guó)民經(jīng)濟(jì)得到更均衡的發(fā)展，人民生活水平和綜合國(guó)力得到進(jìn)一步的發(fā)展。 天津大學(xué) 仁愛學(xué)院 2021屆本科生畢業(yè) 設(shè)計(jì)（ 論文 ） 20 參考文獻(xiàn) [1]高振斌 .論知識(shí)經(jīng)濟(jì)時(shí)代企業(yè)財(cái)務(wù)管理 創(chuàng)新 [J].科技情報(bào)開發(fā)與經(jīng) ,2021,32(6):3135. [2]陳文娟 .現(xiàn)代企業(yè)財(cái)務(wù)管理創(chuàng)新初探 [J].科海故事博覽 ,2021,12(9):2125. [3]付剛 ,錢亞玲 .中小企業(yè)財(cái)務(wù)管理 工具箱 [J].中國(guó) 紡織出版社 ,2021,14(01):2931. 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Tradeoff Model of Debt Maturity Structure[J].Review of Quantitative Finance and Accounting, 2021,20, (1):1518 . 1 外文資料 FINANCIAL RISK MANAGEMENT IN SME THE USE OF FINANCIAL ANALYSIS FOR Author: AnnKatrin Napp Abstract ： Motivated by the finding that existing literature and research on risk management misses the focus on small and medium sized enterprises (SME), the aim of this thesis was to propose a mean for SME to manage their internal financial risks. Similar to large panies, SME do also face business risks, which in worst case can cause financial distress and lead to bankruptcy. However, although SME are a major part of the German and also international economy, research mainly focused on risk management in large corporations. Due to differences in characteristics and resources, in various fields ranging from management over structure and IT systems to specialty of knowledge, large corporations’ practices cannot easily be adapted to SME. Therefore the aim was to suggest a possible mean for the risk identification, analysis and monitoring, which can be applied by SME to manage their internal financial risks. For this purpose the financial analysis, which has been used in research to identify indicators for firm bankruptcy, was chosen. An overview was developed, which allows identify risks and negative developments in the main critical areas of internal financial risks to SME, namely liquidity, financing and solvency. The identification, analysis and monitoring is based on a set of financial ratios, which have been proven efficient for risk identification in various researches. To enable a classification of the risk situation, the pany data is pared to data of two groups. On the one hand data of bankrupt panies marking the critical area, and on the other hand that of successful panies as a positive benchmark. In parison to those two groups, the actual risk situation of a SME can be analysed and critical aspects from financing, liquidity or solvency can be identified. Especially when using plan data in the overview, critical developments can be observed at an early stage. At this point further research could identify ways and standardized structures for the SME to go deeper into analysing the sources of the identified risks as well as to handle them. For this, as for the whole process, the characteristics of SME have to be taken into account, too. Therefore the suggested overview is a first and prehensive mean for analysing and monitoring the overall financial risk situation of SME. It is designed to 2 fulfil their needs as it takes their characteristics into account and can be the base for further research in the field of SME risk management. 1. Introduction The first section provides an introduction to the thesis. Hereby the context of the thesis, the research question and the structure of assessing the topic as well as its’ limitations will be presented. . Context and research question ?Risk and economic activity are inseparable.“ (Liekweg amp。 Weber, 2021, ) Every business decision and entrepreneurial act is connected with risk (Stroeder, 2021, ). This applies also to business of small and medium sized enterprises as they are also facing several and often the same risks as bigger panies. In a real business environment with market imperfections they need to manage those risks in order to secure their business continuity and add additional value by avoiding or reducing transaction costs and cost of financial distress or bankruptcy (Hermann, 1996, Oosterhof, 2021, ). However, risk management is a challenge for most SME. In contrast to larger panies they often lack the necessary resources, with regard to manpower, databases and specialty of knowledge to perform a standardized and structured risk management. The result is that many smaller panies do not perform sufficient analysis to identify their risk. This aspect is exacerbated due to a lack in literature about methods for risk management in SME, as stated by Henschel (2021): “The literature on risk management being available mainly concerns the implement