求中小企业财务风险控制问题的研究--英文文献3000字左右，不要百度文库里的那种

1 the meaning of financial r**k ye at "small and medium-sized financial r**k assessment and control of research" that the financial r**k ** the possibility of corporate insolvency and shareholders, the proceeds of uncertainty, it ** difficult because of enterpr**e funds, to adopt a different mode of financing brought about by r**k. starting from the analys** of financial r**k on its meaning, character**tics and types of content; at th** based on the causes of the financial r**k to conduct in-depth analys** and detailed research, analys** concludes that the financial r**ks ar**ing from internal factors and external aspects; in turn, establ**h a r**k awareness, the establ**hment of an effective r**k prevention mechan**m; set up and improve the financial management system to meet the financial management of environmental change; set up the financial r**k early warning mechan**m, strengthen the financial cr**** management; improve the scientific level of financial dec**ion-making to prevent due to poor dec**ions ar**ing from the financial r**k; through internal systems to prevent the establ**hment of binding mechan**ms to control and guard against financial r**k in five areas of financial r**k prevention measures as well as self-insurance, diversification of r**k control, r**k transfer, r**k **erse, r**k reducing the five techniques. only controlled enterpr**es to guard against and defuse financial r**ks, in order to ensure that enterpr**es in the fierce competition in the market in an invincible position. 2.2 the causes of the financial r**ks(a) external causes 1, the national policy changes brought about by the financing r**k. generally speaking, small and medium-sized production and operation because of instability. a country's economy or monetary policy changes, there may be small and medium-sized production and management, market conditions and financing forms h**e a certain impact. beginning in 2007, our country has increased the intensity of macroeconomic regulation and control, the central bank to ra**e the fourth time the deposit reserve ratio, in particular, are ready to implement the difference between a direct deposit system to make small and medium-sized service-oriented small and medium-sized commercial banks to tighten credit, smes first of all, the capital supply d**ruption, the r**k of inviting a lot of financing, smes also in urgent need of funds can not be forced to stop production or the scale of downsizing. 2, bank financing channels for non-financial r**ks caused by fluid. corporate sources of funds are nothing more than its own funds and external financing in two ways. in various modes of financing, the bank credit ** also an important source of funds, but banks in the country's financial policies as well as their own sound system ** not under the influence of such circumstances, the general enthusiasm for sme lending ** not high, their loans more difficult to increase the the enterpr**e's financial r**k. (b) internal factors one, blind expansion of investment scale. there ** a considerable number of conditions are not ripe for the smes in the circumstances, only the experience of one-sided pursuit of companies to determine the expansion of the extension, ignore the company's content and core competitiveness, resulting in a major capital investment wasted. 2, the investment dec**ion-making errors. for business, the correct selection of industries are the starting point for the survival and development strategy. however, some industrial enterpr**es in the selection process, the often overlooked "industry ** a dynamic selection process" concept, should not a keen grasp of industry trends and direction of evolution. 3, improper selection of investment partners. enterpr**es to make investment dec**ions, we must give full consideration to qualified partners, reputation, and should h**e to bear the corresponding r**ks. 4, less than honest. lack of sme credit ** a common situation. therefore, small and medium-sized banks to provide loans or investments to small and medium-sized people had to step up investment on human resources in order to improve the quality of **rmation collection and analys**. th** respect has increased the investment bank or person lending and investment costs. on the other hand also give small and medium enterpr**es financing difficult. ability to finance capital, to finance the number of funds, the financing of smes ex**t great uncertainties.2 国内研究现状2.1财务风险的含义叶华在《中小企业财务风险评价与控制研究》中指出财务风险是企业丧失偿债能力的可能性和股东收益的不确定性, 它是由于企业资金困难, 采取不同的筹资方式而带来的风险。从分析财务风险入手，阐述其含义、特征以及种类等内容；在此基础上对财务风险产生的原因进行深入细致的分析研究，分析总结出财务风险产生的内因和外因诸方面；从而提出树立风险意识，建立有效的风险防范机制；建立和完善财务管理系统，以适应财务管理环境变化；建立财务风险预警机制，加强财务危机管理；提高财务决策的科学化水平，防止因决策失误而产生的财务风险；通过防范内部制度，建立约束机制来控制和防范财务风险五个方面的财务风险防范措施以及自我保险、多元化风险控制、风险转移、风险回避、风险降低五种技术方法。只有控制防范和化解企业财务风险，才能确保企业在激烈的市场竞争中立于不败之地。 2.2 财务风险的成因（一）外部原因1、**政策的变化带来的融资风险。一般而言，由于中小企业生产经营不稳定。一国经济或金融政策的变化，都有可能对中小企业生产经营、市场环境和融资形式产生一定的影响。从2007 年开始，我国加大了对宏观经济的调控力度，央行第四次提高存款准备金率，尤其是实行差额准备金制度使直接面向中小企业服务的中小商业银行信贷收紧，中小企业的资金供给首先受阻，融资风险徒增不少，中小企业也因无法得到急需资金而被迫停产或收缩经营规模。2、银行融资渠道不流畅造成的融资风险。企业资金来源无非是自有资金和对外融资两种方式。在各种融资方式中，银行信贷又是重要的资金来源，但是银行在**金融政策以及自身体制不健全等情况的影响下，普遍对中小企业贷款积极性不高，使其贷款难度加大，增加了企业的财务风险。（二）内部原因1、盲目扩张投资规模。有相当一部分的中小企业在条件不成熟的情况下，仅凭经验判断片面追求公司外延的扩大，忽略了公司内涵和核心竞争力，造成投资时资金的重大浪费。2、投资决策失误。对企业来说，正确的产业选择是生存发展的战略起点。但一些企业在选择产业过程中，往往忽视了“产业选择是一个动态过程”的观念，不能敏锐地把握产业演变的趋势和方向。3、投资合作伙伴选择不当。企业在做出投资决策时，一定要充分考虑合作伙伴的资质、信誉，并应具备承担相应风险能力。4、诚信不足。中小企业信用不足是一个普遍现象。因此，银行要向中小企业提供贷款或投资人要向中小企业进行投资就不得不加大人力资源的投入以提高信息的收集和质量分析。这一方面加大了银行或投资人的贷款和投资成本。另一方面也给中小企业的融资带来困难。能否融通到资金，能融通到多少资金，中小企业的融资存在很大的不确性。 20210311