我国中小企业财务风险成因及对策分析

On the Causes to Accounting Risks in Small and Medium-sized Enterprise in China and its Countermeasures

自改革开放以来,在市场经济浪潮之下,我国中小企业迅速发展,是市场经济主体中最富有生机与活力的组成部分,成为支撑国民经济增长的重要力量,对增加就业、科技创新等方面都起到了举足轻重的作用。然而,受自身条件所限,中小企业资本缺乏、融资能力不足等财务风险问题普遍存在,制约了中小企业的进一步发展,难以形成持久生命力。因此,通过分析中小企业财务风险的成因,加强中小企业对财务风险防范的意识,对国民经济的健康发展、促进社会稳定、优化产业结构都具有重要的现实意义。

Since China＇s reform and opening up, Chinese small and medium- sized enterprise has developed rapidly in the market economy and has become the most dynamic component of market economy. As an important factor of supporting economy increase, it plays a significant role in employment and innovation in science and technology. However, due to such limitations as lack of capitals and financing ability, the medium - sized enterprise in China is threaten by accounting risks, which constrains its development. This paper analyzes the causes to accounting risks in small and medium -sized enterprise in China, and proposes its countermeasures to enhance the enterprise＇s awareness of financial risk prevention, which in return contributes to a sound, stable and sufficient national economy.