中小企业财务风险的成因与防范措施—以徐州东兴物资市场有限公司为例摘要财务风险是指企业由于不合理的财务结构、投资不当导致企业可能丧失偿债能力最终使投资者预期收益下降的风险。它是客观的、不确定的。在经济全球化的推动下，我国经济迅速发展，而这些发展也很大程度上使中小型企业的财务风险更为严重这对我国中小企业的发展也产生了不同程度的影响。企业的财务经营活动产生的同时都可能出现财务风险。而财务风险又是企业无法避免的。它不仅表现出了企业财务经营现状，更体现出了一个企业财务结构的弊端。作为国民经济发展一个重要的经济体，中小企业的资金实力弱，内部管理机制不完善，抵御风险的能力差，所以在经济改革的潮流下以及经济竞争越来越严酷的如今，中小企业也就面临了更大的财务风险。通常企业管理者实施合理的防范措施可以很好地降低这种客观存在的风险。本文主要是对中小企业财务风险的成因与防范措施进行研究和分析，然后通过对徐州东兴公司的财务状况进行分析来阐述中小企业内部所存在的财务问题的，并对中小企业存在的财务问题提出相应的防范措施。如何正确地判断中小企业财务风险的成因并控制财务风险是本次需要研究的问题。【关键词】中小企业；筹资风险；投资风险；财务风险Ananalysisofthecausesofsmallandmedium-sizedenterprises’financialriskandcontrol—AsXuzhouDongxingsuppliesmarketco.LTD.forexample1AbstractFinancialriskreferstotheenterprisecausedbytheimproperunreasonablefinancialstructure,investmententerprisemaylosesolvencyeventuallymaketheriskofinvestorsexpectedearningsdecline.Itisobjective,uncertain.Undertheimpetusoftheeconomicglobalization,China'srapideconomicdevelopment,andthedevelopmenttoalargeextentalsomakesmallandmedium-sizedenterprisefinancialriskismoreserious,thistothedevelopmentofsmallandmedium-sizedenterprisesinChinaalsohaddifferentdegreesofinfluence.Enterprisefinancialmanagementactivitiesofallpossiblefinancialrisksatthesametime.Thefinancialriskisenterpriseinevitable.Itnotonlyshowedtheenterprisefinancialmanagementpresentsituation,morereflectsthedisadvantagesofafirm'sfinancialstructure.Asanimportantpartofthenationaleconomydevelopmenteconomy,smallandmedium-sizedenterprisefinancialstrengthisweak,theinternalmanagementmechanismisimperfect,theabilitytoresistriskarerelativelypoor,sounderthetideofeconomicreformandeconomiccompetitionismoreandmoreseveretoday,smallandmedium-sizedenterprisesalsofacegreaterfinancialrisk.Enterprisemanagersoftenimplementreasonablepreventivemeasuresisagoodwaytoreducetheriskofthiskindofobjectiveexistence.Thisarticleismainlyforsmallandmedium-sizedenterprisefinancialriskcausesandpreventivemeasuresforresearchandanalysis,andthenbasedontheproblemsexistinginsmallandmedium-sizedenterpriseinternalfinancialknowledge,totheenterpriseriskfactorsmakeafurtherelaboration,andthefinancialproblemsofthesmallandmedium-sizedenterprisesputforwardthecorrespondingpreventivemeasures.Howtocorrectlydiagnosethecausesofsmallandmedium-sizedenterprisefinancialriskandcontrolthefinancialriskistheproblemtoresearch。[Keywords]Smallandmedium-sizedenterprise;fundingrisk;investmentrisk;financialrisk目录一、绪论..........................................................................1（一）研究背景与目的..........................................................1（二）文献综述................................................................1二、徐州东兴物资市场有限公司财务风险案例分析......................................3（一）徐州东兴物资市场有限公司概况............................................32（二）数据分析..................................
