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改革开放之后我国经济迅速发展,一批批中小企业大量出现在各个行业,其经济力量逐渐在社会经济发展中占有重要地位。随着市场竞争愈演愈烈,中小企业的经营管理面临着严峻的考验。如何适应环境的变化,对中小企业财务危机的发生作出准确的预测,成为摆在管理者面前的一个现实而又严峻的问题。本文从研究中小企业的基本理论入手,从企业生命周期的角度分析了中小企业出现财务风险的原因,探讨了中小企业财务危机的形成机理,建立了基于中小企业成长阶段的预警指标体系,提出了建立中小企业财务风险预警系统的构想,并对这一系统的实施提出了相应的对策和建议。
After the reform and opening up, China’s economy has developed rapidly. A number of small and medium-sized enterprises have appeared in various industries in large numbers, and their economic power gradually occupies an important position in the social and economic development. With the intensified market competition, the management of SMEs is facing a severe test. How to adapt to the changes in the environment and accurately predict the financial crisis of small and medium-sized enterprises has become a realistic and serious problem for managers. This article starts with the study of the basic theories of SMEs, analyzes the reasons of the SMEs ’financial risks from the perspective of the enterprise life cycle, discusses the formation mechanism of SMEs’ financial crisis, sets up an early warning index system based on the growth stages of SMEs, The idea of establishing early warning system of financial risk for SMEs, and put forward corresponding countermeasures and suggestions for the implementation of this system.