摘要:在社会主义市场经济体制条件下，我国中小企业的面临着多种多样的财务风险问题，且财务风险具有客观性和必然性。对财务风险进行充分的识别和分析，不仅可以使企业由于风险带来的不利影响降至最低，而且企业财务风险的规避和化解是企业生存的必不可少的环节，我国企业目前主要是借鉴西方国家的财务风险理论和经验来指导企业的财务风险的控制。企业必须从实际出发，提高对财务风险问题的意识，完善对财务风险问题的控制，才能为企业今后的健康和持续发展提供有力保证。
本文在苏州尔宝电子有限公司财务风险研究现状的基础上，结合我国中小企业企业财务风险研究的现状，从财务风险的来源及财务指标两方面入手，论述了企业财务风险存在的原因和解决方法。首先介绍了论题的研究背景和意义；其次，由财务风险的概念引导出财务风险的来源和特殊性；随后又以苏州尔宝电子有限公司为实例，结合公司财务风险现状，指出财务风险产生的原因；最后对如何解决该公司财务风险提出了建设性的意见。
关键词 中小企业；财务风险；财务指标
Abstract:In the socialist market economy under the conditions of SMEs in China is facing a variety of financial risks and financial risks objectivity and necessity. Adequate identification and analysis of the financial risk, not only can enable enterprises to minimize the adverse effects due to the risk, and, avoid and defuse financial risks is an essential part of business survival, China's enterprises are mainly from Western the country's financial risk theory and experience to guide enterprise financial risk control. Companies must proceed from reality, to raise awareness on the issue of financial risk, improve control of financial risks, in order to provide a strong guarantee for the healthy and sustainable development of enterprises in the future.
In this paper, on the basis of the Po Electronics Co., Ltd., Suzhou Seoul financial risk of the status quo, combined with the financial risk of the status quo of China's SME enterprises, starting from the source of financial risk and financial indicators, discussed the causes and solutions of corporate financial risk . First introduces the research background and significance of the topic; guided by the concept of financial risk, financial risk sources and particularity; Then again Suzhou Seoul Electronic Co., Ltd. as an example, combined with the current situation of the company's financial risk, pointed out that the financial risk reasons; finally put forward constructive suggestions on how to solve the company's financial risk.
Keywords Small And Medium-Sized Enterprises Financial Risk Financial Indicators
