【正文】 to meet the financial management of environmental change。 set up the financial risk early warning mechanism, strengthen the financial crisis management。 improve the scientific level of financial decisionmaking to prevent due to poor decisions arising from the financial risk。 through internal systems to prevent the establishment of binding mechanisms to control and guard against financial risk in five areas of financial risk prevention measures as well as selfinsurance, diversification of risk control, risk transfer, risk averse, risk reducing the five techniques. Only controlled enterprises to guard against and defuse financial risks, in order to ensure that enterprises in the fierce petition in the market in an invincible position. 2 The causes of the financial risks(A) external causes 1, the national policy changes brought about by the financing risk. Generally speaking, small and mediumsized production and operation because of instability. A country39。s economy or monetary policy changes, there may be small and mediumsized production and management, market conditions and financing forms have a certain impact. Beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to raise the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and mediumsized serviceoriented small and mediumsized mercial banks to tighten credit, SME First of all, the capital supply disruption, the risk of inviting a lot of financing, SME also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for nonfinancial risks caused by fluid. Corporate sources of funds are nothing more than its own funds and external financing in two ways. In various modes of financing, the bank credit is also an important source of funds, but banks in the country39。s financial policies as well as their own sound system is not under the influence of such circumstances, the general enthusiasm for SME lending is not high, their loans more difficult to increase the the enterprise39。s financial risk. (B) internal factors one, blind expansion of investment scaleThere is a considerable number of conditions are not ripe for the SME in the circumstances, only the experience of onesided pursuit of panies to determine the expansion of the extension, ignore the pany39。s content and core petitiveness, resulting in a major capital investment wasted. 2, the investment decisionmaking errors. For business, the correct selection of industries are the starting point for the survival and development strategy. However, some industrial enterprises in the selection process, the often overlooked industry is a dynamic selection process concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. Enterprises to make investment decisions, we must give full consideration to qualified partners, reputation, and should have to bear the corresponding risks. 4, less than honest. Lack of SME credit is a mon situation. Therefore, small and mediumsized banks to provide loans or investments to small and mediumsized people had to step up investment on human resources in order to improve the quality of information collection and analysis. This respect has increased the investment bank or person lending and investment costs. On the other hand also give small and medium enterprises financing difficult. Ability to finance capital, to finance the number of funds, the financing of SME exist great uncertainties.References[1]qiu jia: on the internal audit and internal control relationship. consumer guide, :84 [2]fan wenyan ,etc: on the internal audit function of the advisory services. network wealth :52 ~ 53 [3] duan lin: internal audit: risk management grasps. china39。s oil panies, :31 ~ 33 [4] liu li: corporate internal audit risk analysis and countermeasures to circumvent. mercial accounting, :46 ~ 47 [4] zhao qing: reduce the risk of internal audit ways. xi39。an university of architecture and technology journal, :17 ~ 20 [5]zhang xiaolan,etc: internal audit risks and preventive measures. leshan teachers college journal, :52 ~ 53 [6]zhou liqiong: enterprise internal audit risk management. entrepreneurs world, :77 ~ 80外文文獻(xiàn)翻譯中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)1財(cái)務(wù)風(fēng)險(xiǎn)的意義你們在“中小金融風(fēng)險(xiǎn)評(píng)估和控制研究”,金融風(fēng)險(xiǎn)是企業(yè)破產(chǎn)的可能性和股東的收益的不確定性,它是困難的,因?yàn)槠髽I(yè)資金,采取不同的融資方式所帶來的風(fēng)險(xiǎn)。從分析財(cái)務(wù)風(fēng)險(xiǎn)對(duì)其含義、特點(diǎn)和類型的內(nèi)容。在這個(gè)基于財(cái)務(wù)風(fēng)險(xiǎn)的成因進(jìn)行了深入分析和詳細(xì)的研究,分析得出金融風(fēng)險(xiǎn)產(chǎn)生的內(nèi)部因素和外部事務(wù)。反過來,建立風(fēng)險(xiǎn)意識(shí),建立有效的風(fēng)險(xiǎn)防范機(jī)制,建立和完善的財(cái)務(wù)管理系統(tǒng),以滿足企業(yè)的財(cái)務(wù)管理環(huán)境的變化,建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制,加強(qiáng)金融危機(jī)管理。提高財(cái)務(wù)決策的科學(xué)化水平,防止由于不良的決定而產(chǎn)生的金融風(fēng)險(xiǎn)。通過內(nèi)部系統(tǒng)來防止建立約束機(jī)制來控制和防范金融風(fēng)險(xiǎn)五個(gè)方面的金融風(fēng)險(xiǎn)防范措施和互濟(jì)、多樣化的風(fēng)險(xiǎn)控制、風(fēng)險(xiǎn)轉(zhuǎn)移、風(fēng)險(xiǎn)規(guī)避、風(fēng)險(xiǎn)降低五技術(shù)。只有控制企業(yè),防范和化解金融風(fēng)險(xiǎn),為了確保企業(yè)在激烈的市場競爭中立于不敗之地。金融風(fēng)險(xiǎn)的原因(A)外部原因1,國家政策的改變所帶來的融資風(fēng)險(xiǎn)。一般來說,中小型生產(chǎn)經(jīng)營因?yàn)椴环€(wěn)定。一個(gè)國家的經(jīng)濟(jì)和貨幣政策的變化,可能會(huì)有中小生產(chǎn)、管理、市場狀況和企業(yè)融資的方式有一定的影響。從2007年開始,我國已經(jīng)增加了強(qiáng)度的宏觀調(diào)控,中央銀行提高第四次上調(diào)存款準(zhǔn)備金率,特別是準(zhǔn)備實(shí)施之間的差異直接存入系統(tǒng)使中小型服務(wù)型中小商業(yè)銀行收緊信貸,中小企業(yè)首先,資本供給吃緊,風(fēng)險(xiǎn)邀請(qǐng)很多融資,中小企業(yè)也急需資金不能被迫停止生產(chǎn)或裁員的規(guī)模。二、銀行融資渠道非金融流體所帶來的風(fēng)險(xiǎn)。公司資金來源等,只不過是自身的資金和外部融資兩種方式。在各種形式的融資、銀行信貸也是一個(gè)重要的資金來源,但銀行在中國的金融政策,以及他們自己的音響系統(tǒng)是不受影響的情況下,中小企業(yè)貸款的熱情不高,他們的貸款更難增加企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)。(B)內(nèi)部因素,盲目擴(kuò)大投資規(guī)模。有相當(dāng)數(shù)量的條件還不成熟,在這種情況下,中小企業(yè)在技術(shù)創(chuàng)新中,只有經(jīng)驗(yàn)的片面地追求公司決定擴(kuò)展的擴(kuò)張,不管公司的內(nèi)容和核心競爭力,導(dǎo)致一個(gè)主要的資本投資浪費(fèi)。二、投資決策失誤。業(yè)務(wù),正確選擇行業(yè)起點(diǎn)的生存和發(fā)展戰(zhàn)略。然而,一些工業(yè)企業(yè)的選擇過程中,往往忽略了“工業(yè)是一個(gè)動(dòng)態(tài)的選擇過程”的理念,應(yīng)該不是一個(gè)敏銳把握產(chǎn)業(yè)趨勢和方向的進(jìn)化。選擇不當(dāng),投資伙伴。企業(yè)制定投資決策,我們必須充分考慮合格的伙伴,信譽(yù),應(yīng)該要承擔(dān)相應(yīng)的風(fēng)險(xiǎn)。4,不到誠實(shí)。缺乏中小企業(yè)信用是一種常見的情況。因此,中小銀行提供貸款或投資中小人們不得不加快投資人力資源以完善的質(zhì)量信息的收集和分析。這方面增加了投資銀行或個(gè)人貸款和投資成本。另一方面也給中小企業(yè)融資困難的。財(cái)政資金的能力,以資助基金的數(shù)量,我國中小企業(yè)融資存在著很大的不確定性。參考文獻(xiàn)[1]秋佳:內(nèi)部審計(jì)與內(nèi)部控制的關(guān)系。消費(fèi)指南,:84[2]風(fēng)扇，文艷等:內(nèi)部審計(jì)功能的咨詢服務(wù)。網(wǎng)絡(luò):52 ~ [3]段林:內(nèi)部審計(jì):風(fēng)險(xiǎn)管理掌握。中國的石油公司,:31 ~ 33[4]劉麗:公司內(nèi)部審計(jì)風(fēng)險(xiǎn)分析和對(duì)策規(guī)避。商業(yè)會(huì)計(jì)》,:46 ~ 47[4]趙清:減少風(fēng)險(xiǎn)的內(nèi)部審計(jì)方法。西安建筑科技大學(xué)學(xué)報(bào),:17 ~ 20[5]張曉嵐等:內(nèi)部審計(jì)風(fēng)險(xiǎn)和防范措施。樂山師范學(xué)院學(xué)報(bào),:52 ~ 53[6]周麗瓊:企業(yè)內(nèi)部審計(jì)風(fēng)險(xiǎn)管理。企業(yè)家的世界,:77 ~ 8025