摘要：自改革開放以來，我國的中小企業發展越來越迅速，在所有已注冊企業中占據了99%的比重，對于我國經濟的發展以及國民經濟總值的增長起到了極大地推動作用。但是由于中小企業本身存在的一些局限，如外部融資困難、融資渠道單一、資產結構不合理等因素，使得我國的中小企業在當今時代的大背景下難以立足，生存越來越艱難，死亡率逐漸上升。本文從財務風險的含義開始敘述，從而延伸到中小企業的財務風險。分析了我國中小企業財務風險的特征，它所產生的原因及其影響，本文列示了較重要的財務風險，并做了適當的分析。最后針對中小企業存在的財務風險，提出了針對性的建議與措施，來防范中小企業財務風險帶給企業的危害。希望本文的分析與提出的建議能給企業管理者提供有用的幫助。

關鍵詞：中小企業；財務風險；控制措施；預警

Abstract: Since the reform, the medium-size and small enterprises in our country developed faster and faster. The ratio of the medium-size and small enterprises in our country is 99% in all enterprises who have been registered. They play a very important role in our country’s economic development and the growth of the national economy,  But for some limitations of themselves, such as the difficulties of external finance, single channel of financing, the unreasonable structure of assets, it is difficult to keep a foothold for the medium-size and small enterprises from, it is more difficulty for them to live, the death rate of the medium-size and small enterprises is rising. In this paper, it begins with the talking about the meaning of financial risk, and extends to the financial risk of the medium-size and small enterprises. It analyses the characteristics of our country’s medium-size and small enterprises, the causes and the fluencies of the financial risk. This paper makes a list of some important financial risk, and then gives an analysis on them. At last, this paper puts forward proposal and standardize measure on the financial risk of the medium-size and small enterprises, and keep a lookout on the harms come from the financial risk of the medium-size and small enterprises. This paper hopes that it can offer help for the business managers.

Key words：Medium-sized and small enterprises；Financial risk；Control measures；Early warning