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1、 毕业论文题 目 诸暨市中小企业财务风险管理研究财务管理专业，2008 级 4 班会计系08011628学生姓名专业班级指导教师系 别学生学号毕业论文独创性声明本人郑重声明所提交的毕业论文是本人在指导教师的指导下进行的研究工作及取得的研究成果。除文中特别加以标注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等院校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。学生签名：_ 日 期：_ I摘 要近年来，随着中小企业规模的壮大、经济地位的提高，其在创造社会财富、繁荣经济、增加就业、活跃市场、推动创新等方面的作用日益凸显，受到了社会各界的普遍关注，对中小企业
2、的研究也已经成为理论界研究的热点，而对中小企业财务风险管理的研究更是其中的重点研究方向。中小企业财务风险管理是一种有计划、有组织地控制企业财务或资金活动的行为,，其目的在于使中小企业因各种风险所导致的不良影响降至最低，确保企业能顺利实现其既定目标，并保持其发展能力。财务风险客观存在于中小企业财务管理工作的各个环节，对企业的生产经营产生了重大影响。随着市场经济的快速发展，企业面临的经济环境变化的越来越快，也越来越复杂，企业经营的财务风险逐渐加大。因此， 对财务风险成因及其防范进行研究，以降低风险、提高效益，具有十分重要的意义。由此可看出财务风险管理有利于提高中小企业的管理水平，规范财务活动，确保
3、资金的安全和完整，能为企业的发展创造健康稳定的经济环境。本文以诸暨市中小企业为研究对象，在诸暨市抽取60家中小企业进行问卷调查。通过整理结合描述统计的方法，探寻诸暨市中小企业财务风险管理的特点和不足，并从这两方面提出完善诸暨市中小企业财务风险管理的相应对策。关键词： 中小企业；财务风险；财务风险管理 IIAbstractIn recent years, with the growth of small and medium-scale, economic advancement, in the creation of social wealth, economic prosperity, in
4、creased employment, an active market, and promote innovation has become increasingly prominent role, by the communitys attention on the small the research enterprise has become a hot research theorists, and financial risk management for SMEs research is one of the key research directions. SME financ
5、ial risk management is a planned, organized control of corporate finance or financial activities, which, because its purpose is to enable the SMEs to the risks caused by adverse effects to a minimum, ensure that enterprises can successfully achieve its established goals, and maintain their capacity
6、for development. Objective of financial risk in the financial management of SMEs in all aspects of production and operations had a significant impact. With the rapid development of market economy, enterprises are facing more and more rapidly changing economic environment, but also more complex, the
7、business gradually increased financial risk. Therefore, the causes and prevention of financial risk research to reduce risk, improve efficiency, is of great significance. This can be seen financial risk management will help improve the management level of small and medium enterprises, regulate finan
8、cial activities to ensure the security and integrity of funds, for the development of enterprises to create a healthy and stable economic environment.This article takes the Zhuji small and medium-sized enterprises as the research object, in the city of Zhuji from 60 mall and medium enterprises condu
9、cted a questionnaire survey. Sorting through the combination of descriptive statistics method, to explore the Zhuji small and medium-sized enterprise financial risk management characteristics and shortcomings, and from these two respects put forward to perfect Zhuji City medium-sized and small enter
10、prises financial risk management countermeasures.Keywords: Small and medium-sized enterprises; Financial risk; Financial risk management III浙江万里学院商学院 诸暨市中小企业财务风险管理研究目 录毕业论文独创性声明 .I摘 要 .IAbstract .II目 录 .III1 理论基础 .11.1 中小企业 .11.2 财务风险 .21.3 企业财务风险的类型 .21.4 财务风险管理 .41.5 财务风险识别 .41.6 中小企业财务风险的特点 .42 中小企业财务风险管理的现状 .63 诸暨市中小企业问卷调查分析 .73.1 基本情况分析 .73.1.1 样本企业情况 .73.1.2 企业规模分析 .83.1.3 被调查人员所在部门分析 .83.1.4 被调查人员职位分析 .
