摘 要

随着市场经济的出现，我国的国民经济得到了快速发展，中小型企业也在国民经济中成为了不可缺少的力量。然而，大多数的中小型企业都没有足够的实力，有的资金不足，有的自身实力就薄弱，还有的中小型企业面对市场竞争压力的应变能力太差，市场竞争越来越激烈，从而企业的财务问题和财务风险无处不在，这些风险对企业的经营管理活动有着很大的影响。

在这快速发展的市场经济环境下，为了使中小型企业更好地去寻求发展，在市场快速发展中更好地求得生存，就应该需要充分了解财务风险，本文就通过对财务风险的概念、分类、特点和产生的原因等的分析来了解企业财务风险给企业带来的危害，寻找识别企业财务风险的方法和研究控制与防范财务风险的措施，来降低中小型企业的财务风险。

文中就对青岛健特生物科技有限公司进行了分析，根据健特生物企业的财务管理制度、在2003年至2006年财务报表和企业的投资决策等等进行了全面分析，得出了健特生物企业存在投资决策水平不高、财务管理制度不完善、财务人员专业素质不高等一些财务风险，然后根据健特企业财务风险产生的原因和特点分析出了去控制与防范健特生物企业的企业风险和财务风险，健特生物企业要加强财务内部管理制度，提高管理者的决策水平，建立健全财务风险预警系统，加大资金投入提高财务人员的教育培训等，青岛健特生物有限公司只有控制了财务风险才能更长久地生存与发展。

关键词：中小型企业 财务风险 控制

Abstract

With the emergence of the market economy, China's national economy has been rapid development, small and medium enterprises in the national economy has become an indispensable force. However, most of the small and medium enterprises have not enough strength, some lack of funds, some of its own power is weak, and small and medium enterprises in the face of the resilience of the pressure of competition in the market is too poor, increasingly fierce market competition, and enterprise financial problems and the wind risks everywhere, these risks to the enterprise management activities has a great impact.

In this rapid development under the environment of market economy, in order to better enable small and medium sized enterprises to seek development, in the rapid development of the market to better survive, should you need to fully understand the financial risks. In this paper, through the analysis of financial risk concept, classification, characteristics and produce the reasons to understand an enterprise's financial risk to the enterprise bring harm, looking for enterprise financial risk identification method and the control and prevention of financial risk measures to reduce the financial risk of small and medium enterprises.

In this paper the Qingdao Jianteshengwu Technology Co. Ltd. is analyzed, according to the Jianteshengwu enterprise financial management system, from 2003 to 2006 financial statements and corporate investment decisions and so on are analyzed, the existing enterprise Jianteshengwu investment decision-making level is not high, the financial management system is not perfect, financial professional quality is not high some of the financial risk, and financial risk according to the causes and characteristics of giant enterprises is analyzed to control and prevent Jianteshengwu business risk and financial risk, Jianteshengwu enterprises should strengthen the internal financial management system, improve the level of decision-making management, establish and perfect the financial risk early warning system, increase capital investment to improve financial education and training personnel, Qingdao Jianteshengwu limited only control the financial risk to long-term survival and development.

Abstract Key words: analysis of the financial risk control of small and medium enterprises.

目 录

第1章 绪论

1.1研究背景-------------------------------------------------------7

1.2研究的目的及意义 ----------------------------------------------7

1.2.1研究目的----------------------------------------------------7

1.2.2研究意义----------------------------------------------------8

1.3国内外研究现状-------------------------------------------------8

1.3.1国内研究的文献综述------------------------------------------8

1.3.2国外研究的文献综述------------------------------------------10

1.3.3国内外文献综述研究总结--------------------------------------10

第2章 中小型财务风险理论概述

2.1 中小型企业财务风险的基本概念与分类-----------------------------11

2.1.1 财务风险的基本概念-----------------------------------------11

2.1.2 中小型企业财务风险的分类-----------------------------------11

2.2 中小型企业财务风险形成的原因----------------------------------12

2.2.1 外部原因---------------------------------------------------12

2.2.2 内部原因---------------------------------------------------12

2.3 中小型企业财务风险的特点---------------------------------------13

第3章 中小型企业的财务风险识别与控制方法

3.1 中小型企业财务风险控制标准-------------------------------------14

3.2 中小型企业财务风险的识别方法-----------------------------------14

3.3 中小型企业财务风险控制方法-------------------------------------15

第4章 保健品行业财务风险管理过程中存在的问题及原因

4.1 我国保健品行业财务管理背景--------------------------------------16

4.2 案例分析--------------------------------------------------------17

4.2.1 健特生物有限公司的简介---------------------------------------17

4.2.2 健特生物有限公司的财务风险-----------------------------------18