迄今中小型企业已经成为中国经济发展的一支重要而活跃的生力军,为社会经济的发展起了重要的推动作用。但是很多研究资料和统计数据表明,中国的中小型企业的寿命十分短暂,很多企业在生产经营短短几年之后就面临危机,很多中小型企业成为了“休克鱼”或者面临倒闭的危险。中小型企业的很多风险问题源于财务问题或者以财务风险信号表现出来,所以要加强企业财务风险管 So far, small and medium-sized enterprises have become an important and active force for China’s economic development, which has played an important role in promoting the development of the social economy. However, many research data and statistical data indicate that the life span of Chinese SMEs is very short-lived. Many companies face crisis in a few years after their production and operation, and many small and medium-sized enterprises have become “shock fish” or are in danger of going out of business. . Many of the SME’s risk problems arise from financial problems or are expressed as financial risk signals. Therefore, it is necessary to strengthen corporate financial risk management.