摘要当前，随着国内外经济形势越来越严峻，我国企业所面临的社会竞争力日趋激烈。企业必须着力提高自己的核心竞争力，才能保证在巨大的压力下继续发展。科技型企业作为科技创新成果产业化的重要载体，已经成为我国建设创新型国家的重要发展力量。但是由于自身的行业特点，科技型小微企业极易受到财务风险的打击，财务风险控制尤为重要。财务风险控制是企业财务管理的重要组成部分，制定合乎企业自身发展的财务预警机制，将有助于企业在市场经济中立于不败之地。而且企业在发展中必须持有足够的资金资源才能保证各个部门的有效运转，尤其是科技企业需要大量的资金进行科学研究。因此，进行科学合理的财务管理可以有效地提升其资金利用率，使企业以最小的成本获得回报，让科技型小微企业能够从容应对激烈的市场竞争。86679

毕业论文关键词：小微企业；财务风险；原因；控制

Research on financial risk control of science and technology small and micro enterprises

Abstract At present, with the increasingly severe economic situation at home and abroad, China's enterprises are facing increasingly fierce social competition。 Enterprises must strive to improve their core competitiveness, in order to ensure that in the great pressure to continue to develop。 Science and technology enterprises as an important carrier of the industrialization of scientific and technological innovation achievements, has become an important development force in China to build an innovative country。 However, due to its own characteristics of the industry, small and micro enterprises in science and technology are vulnerable to financial risks, financial risk control is particularly important。 Financial risk control is an important part of enterprise financial management, reasonable financial early warning mechanism of enterprise development, there will be helpful to the enterprise in the market economy invincible and enterprise in the development must hold sufficient capital resources to ensure the effective operation of the various departments, especially science and technology enterprises need a large amount of funds for scientific research。 Therefore, scientific and reasonable financial management can effectively enhance the funds utilization, to enable enterprises to minimize the cost of returns, to calmly deal with the fierce market competition to small and micro enterprises in science and technology。

Keywords: Small & micro business ; Financial risk management ; Cause; Control   

目录

0 引言 1

1 科技型小微企业概述 1

2 科技型小微企业财务风险管理概述 2

2。1 财务风险概述 2

2。2 科技小微企业财务风险的特征 3

2。3 科技型小微企业财务风险类型 5

3 科技型小微企业财务风险产生的成因分析 6

3。1 融资环境差，筹资渠道单一 6

3。2 投资策略不科学，资金回收不合理 7

3。3 外部环境复杂多变，财务管理反应缓慢 8

3。4 内控制度不完善，会计资料不完整 8

3。5 财务管理人员缺乏风险意识，可控范围局限 9

3。6 缺乏有效的风险评估系统，抵御风险能力弱 9