摘 要：中小企业是我国经济改革迅速发展的新生力量，目前已成为我国经济的主要推动力和增长点。但是中小企业在发展中面临着种种风险，其中财务风险的防范对企业的经营起着关键性作用。因此，对中小企业的财务风险进行研究，促进中小企业有效地防范财务风险，提高企业经营管理水平具有重要意义。本文根据财务管理和风险管理的理论，运用经济学和统计学等理论知识，从中小企业发展历程入手，分析其成因，在对中小企业财务风险进行估测和分析的基础上借鉴国内外现有研究成果，提出了有效防范财务风险的对策和建议。
关键词：中小企业 财务风险 重大影响 防范措施
ABSTRACT：SMEs(Small and medium-sized enterprises) are the rapid development of China's economic reform and a new force. Currently ，it has become a major driver of China's economy and growth. However, the development of SMEs in facing various risks, including financial risk prevention operation of the business plays a key role. Therefore, the financial risk for SMEs conduct research, and promote SMEs to effectively prevent financial risks, improve enterprise management level is important. Based on the financial management and risk management theory, the use of theoretical knowledge of economics and statistics, etc., from the history of the development of SMEs, analyzes its causes of financial risks in the SME estimation and analysis based on the reference country outside the existing research, effective prevention of financial risks presented countermeasures and suggestions.
Keywords: SMEs；financial risk；significant impact；precautions
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