摘 要： 随着进入二十一世纪，全国中小企业发展迅猛的同时，同样面临着复杂而又多 变的国内外市场竞争，从而导致了一些中小企业的经营寿命较短。本文将基于江苏金龙化 肥有限公司财务风险管理现状，利用其财务会计信息，剖析中小企业经营发展中所普遍面 临的财务风险问题，针对中小企业的的管理者的风险意识薄弱，应收项目控制松散，融资 手段单一以及财务制度不健全进行原因分析，最后提出相应的财务风险管理的对策，优化 中小企业的财务风险管理程序，促进我国中小企业能够更快更好的发展。73088

毕业论文关 键 词 ： 中小企业，财务风险，管理

Abstract： Entering the 21st century, small and medium-sized enterprises of the whole nation h ave seen a rapid development; meanwhile, they are facing complex and changeable domestic an d foreign market competition, thus resulting in a short span of their operation and management。 This article, based on the present financial risk management of Jiangsu Jinlong fertilizer Limited company, is to use its finance and accounting information to analyze the financial risks whichco mmonly lie before small and medium-sized enterprises on the way of operation and developent。

It will also analyze the causes of some problems existing in the management of small and mediu m-sized enterprises, such as managers’ weak risk awareness, loose control of the receivables, s ingle and simple financing means and unsound financial systems。 Finally, it will propose corresp

onding countermeasures of financial risk management, and procedures for optimizing financial r isk management, thereby promoting the development of small and medium- sized enterprises in our country better and faster。

Keywords：small and medium-sized enterprises, financial risk, management

目 录

1 引言 3

2 中小企业财务风险管理概述 3

2。1 中小企业的界定 3

2。2 财务风险管理的定义 3

2。3 财务风险的主要分类 3

2。4 财务风险的特征 4

3 江苏金龙化肥有限公司财务现状 4

3。1 江苏金龙化肥有限公司简介 4

3。2 江苏金龙化肥有限公司财务风险管理现状 5

4 中小企业财务风险管理存在的问题 6

4。1 财务风险意识薄弱 6

4。2 应收项目控制不严 6

4。3 筹资手段单一且融资困难 7

4。4 财务制度不健全 7

5 中小企业财务风险管理应对的对策 8

5。1 提高财务风险意识 8

5。2 严控应收项目