摘要:我国自从2009年的创业板市场的正式成立28家上市公司首次上板，到2013年我国创业板上市公司的个数达355家。3年多的时间里创业板迅速发展的同时，更多的问题也将会凸现出来。相对于较完善的主板市场而言，创业板市场是一个高风险的市场，其发展时间短、制度不健全。创业板上市公司所面临的风险多种多样，其中一个不可避免的是公司自身的财务风险。当今世界经济环境变得更加复杂，创业板的出现使得资本市场在我国向着多层次的方向发展，这对企业的财务风险问题的研究就更加的迫切。
本文从创业板上市公司财务风险的基础理论出发，结合当前的经济环境状况、创业板市场的情况和企业的自身状况对公司财务风险问题进行分析，列举了高新兴公司这个案例进行研究，提出了创业板上市公司防范财务风险的对策。
关键词 创业板；财务风险；筹资风险；经营风险
Abstract:The growth enterprises market in China was formally established in 2009, there are 28 listed companies when it built. And in 2013 the number of listed companies becomes 355. The market is developing all the time, at the same time, many problems are coming. Compared with the main board market, the risk is higher in the growth enterprises market, and its’ Development time is short, so the system is also not perfect. The GEM listed companies are facing all kinds of problems，one of them is financial risk. With the development of capital markets, the environment of economic changes, it’s more important to do some reach on financial risk.
This article is based on the theory of the GEM listed company’s financial risk , then combined with the current economic environment, the situation of the growth enterprises market and the companies own situation, then do some analysis on financial risk of companies. At last, case study about Gaoxinxing company, after it to put forward some opinions about preventing financial risk of the GEM listed companies.
Keywords growth enterprises market financial risk funding risk management risk
