摘  要：随着我国社会经济的不断快速发展,小型高科技企业的数量逐渐增加。小型高科技企业在推动技术创新、促进市场的竞争、广泛吸纳社会劳动力、便利群众生活、促进社会的和谐等方面发挥重要作用。本文针对我国小型高科技企业规模较小、发展迅速、资金短缺、人才引进困难、企业管理相对滞后等现状，提出企业的核心问题是财务管理，揭示只有利用有效的企业管理防范财务风险，中小企业才能在市场中获得一席之地。本文以小型高科技企业面临的财务风险及其防范为题,对小型高科技企业财务管理中存在的问题进行分析，提出解决对策。66950

毕业论文关键词：小型高科技企业，财务管理，财务风险，防范

Abstract: Along with the rapid development of social economy occurred in our country ,the number of small-scale high-tech enterprises are increasing. Small-scale high-tech enterprises benefit our society in many ways. For instance,stimulating technological innovation, accelerating the market competition, absorbing the social labor, offering convenience of the masses and promoting the construction of a harmonious society. Whereas,there are some deficiencies in small-scale high-tech enterprises. The small scales usually lead to the difficulties in bringing in talents and funds and backward in management. Based on the situation,this paper proposes that the crux of the matter lies in the enterprises financial control and only when effective enterprise management was utilized to guard against financial risks can small-scale high-tech enterprises gain a tiny space in the market. The title of the paper is Financial Risks and its Countermeasures of Small-scale High-tech Enterprises. The author will analyses these risks and make conclusions.

Keywords: Small high-tech enterprises, The financial management, The financial risk, Prevention

目 录

1  引言 3

1.1  小型企业概述 3

2  小型高科技企业定义 3

2.1  我国对小型企业的划分 3

2.2  高科技企业定义 4

2.3  小型高科技企业特征 5

3  企业财务风险概述 5

3.1  现代企业财务管理体系 5

3.2  企业财务风险与财务管理的关系 6

3.3  企业财务风险的成因及类型 6

4  小型高科技企业面临的财务风险 8

4.1  融资困难，资金不足 8

4.2  投资能力弱，风险大 8

4.3  知识资本投入大，抗风险能力低 8

4.4  资本结构不合理 8

5  解决小型高科技企业财务风险的对策 9

5.1  拓展融资渠道，提升融资能力 9

5.2  进行可行性投资决策，降低投资风险 9

5.3  加强企业内部控制系统 10

5.4  确定企业自身核心竞争力，实施技术创新 10

5.5  关心本企业职工的切身利益 10

结论 11