摘 要
財(cái)務(wù)風(fēng)險(xiǎn)管理是一種有計(jì)劃、有組織地控制企業(yè)財(cái)務(wù)或資金活動(dòng)的行為，其目的在于使企業(yè)因各種財(cái)務(wù)風(fēng)險(xiǎn)所導(dǎo)致的不良影響降至最低，確保企業(yè)能順利實(shí)現(xiàn)其既定目標(biāo)，并保持其發(fā)展能力。由于中小企業(yè)規(guī)模小、競(jìng)爭(zhēng)力弱等特性使得中小企業(yè)在財(cái)務(wù)風(fēng)險(xiǎn)管理方面存在很多的問(wèn)題，使得財(cái)務(wù)風(fēng)險(xiǎn)變得難以預(yù)見(jiàn)和改變，從而對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)產(chǎn)生重大影響。所以加強(qiáng)中小企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)管理，建立企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)識(shí)辨系統(tǒng)和完善有效的財(cái)務(wù)風(fēng)險(xiǎn)管理機(jī)制，以進(jìn)一步防范企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)、降低企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)、提高企業(yè)效益, 具有十分重要的意義。
本文以諸暨市中小企業(yè)為研究對(duì)象，在諸暨市抽取60家中小企業(yè)進(jìn)行問(wèn)卷調(diào)查。通過(guò)整理結(jié)合描述統(tǒng)計(jì)的方法，探尋諸暨市中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的特點(diǎn)和不足，并從這兩方面提出完善諸暨市中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的相應(yīng)對(duì)策。
關(guān)鍵詞：中小企業(yè)；財(cái)務(wù)風(fēng)險(xiǎn)；風(fēng)險(xiǎn)管理
Abstract
Financial risk management is a planned, organized to control the behavior of corporate finance or financial activities, which aims to minimize the adverse effects caused by a variety of financial risks to ensure that the companies can successfully achieve its stated objectives, andto maintain its development capacity. As SMEs small scale, weak competitiveness and other characteristics of the small and medium enterprises in the financial risk management has many problems, make the financial risk becomes difficult to foresee and change, to the enterprise production manages generation major effect. So the strengthening of the financial risk management of SMEs, the establishment of identifiable system of corporate financial risk and improve the effective financial risk management mechanism to further guard against financial risk, reduce financial risk and improve enterprise efficiency, has great significance.
This article takes the Zhuji small and medium-sized enterprises as the research object, in the city of Zhuji from 60 mall and medium enterprises conducted a questionnaire survey. Sorting through the combination of descriptive statistics method, to explore the Zhuji small and medium-sized enterprise financial risk management characteristics and shortcomings, and from these two respects put forward to perfect Zhuji City medium-sized and small enterprises financial risk management countermeasures.
Keywords:Smalland medium-sized enterprises;Financial risk;Risk management

目 錄
1 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的理論基礎(chǔ) 1
1.1 中小企業(yè)的定義 1
1.2 財(cái)務(wù)風(fēng)險(xiǎn)的定義 2
1.3 財(cái)務(wù)風(fēng)險(xiǎn)管理的定義 2
1.4 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的特點(diǎn) 2
1.5 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的意義 3
2 諸暨市中小企業(yè)問(wèn)卷調(diào)查分析 4
2.1 基本情況分析 4
2.1.1 樣本企業(yè)情況 4
2.1.2 被調(diào)查人員情況分析 5
2.2 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理具體情況分析 5
2.2.1 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理意識(shí) 5
2.2.2 財(cái)務(wù)人員的素質(zhì)分析 8
2.2.3 投資管理分析 9
2.2.4 籌資管理分析 10
2.2.5 應(yīng)收賬款管理分析 11
2.2.6 流動(dòng)資金管理分析 12
2.2.7 存貨管理分析 13
3 諸暨市中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理存在的問(wèn)題及原因分析 15
3.1 財(cái)務(wù)風(fēng)險(xiǎn)管理意識(shí)淡薄 15
3.2 財(cái)務(wù)風(fēng)險(xiǎn)管理專業(yè)水平較低 15
3.3 投資行為盲目且缺乏科學(xué)性 16
3.4 內(nèi)部控制薄弱 17
4 對(duì)諸暨市中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理的建議及改善措施 19
4.1 加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)管理意識(shí)健全財(cái)務(wù)風(fēng)險(xiǎn)管理機(jī)制 19
4.2 加強(qiáng)和完善企業(yè)的結(jié)構(gòu) 19
4.2.1 完善企業(yè)的治理結(jié)構(gòu) 19
4.2.2 組成專門的財(cái)務(wù)風(fēng)險(xiǎn)管理小組 20
4.3 加強(qiáng)內(nèi)部控制 20
4.3.1 加強(qiáng)應(yīng)收賬款管理 20
4.3.2 加強(qiáng)流動(dòng)資金管理 21
4.3.3 加強(qiáng)存貨管理 21
4.4 正確選擇風(fēng)險(xiǎn)管理策略 22
4.5 提高企業(yè)理財(cái)人員的素質(zhì) 22
結(jié) 論 24
參考文獻(xiàn) 25
致 謝 27
附 錄 28