摘要:在社會主義市場經濟體制條件下，我國中小企業的面臨著多種多樣的財務風險問題，且財務風險具有客觀性和必然性。對財務風險進行充分的識別和分析，不僅可以使企業由于風險帶來的不利影響降至最低，而且企業財務風險的規避和化解是企業生存的必不可少的環節，我國企業目前主要是借鑒西方國家的財務風險理論和經驗來指導企業的財務風險的控制。企業必須從實際出發，提高對財務風險問題的意識，完善對財務風險問題的控制，才能為企業今后的健康和持續發展提供有力保證。

　　　本文在蘇州爾寶電子有限公司財務風險研究現狀的基礎上，結合我國中小企業企業財務風險研究的現狀，從財務風險的來源及財務指標兩方面入手，論述了企業財務風險存在的原因和解決方法。首先介紹了論題的研究背景和意義；其次，由財務風險的概念引導出財務風險的來源和特殊性；隨后又以蘇州爾寶電子有限公司為實例，結合公司財務風險現狀，指出財務風險產生的原因；最后對如何解決該公司財務風險提出了建設性的意見。

關鍵詞  中小企業；財務風險；財務指標

Abstract:In the socialist market economy under the conditions of SMEs in China is facing a variety of financial risks and financial risks objectivity and necessity. Adequate identification and analysis of the financial risk, not only can enable enterprises to minimize the adverse effects due to the risk, and, avoid and defuse financial risks is an essential part of business survival, China's enterprises are mainly from Western the country's financial risk theory and experience to guide enterprise financial risk control. Companies must proceed from reality, to raise awareness on the issue of financial risk, improve control of financial risks, in order to provide a strong guarantee for the healthy and sustainable development of enterprises in the future.

　　　In this paper, on the basis of the Po Electronics Co., Ltd., Suzhou Seoul financial risk of the status quo, combined with the financial risk of the status quo of China's SME enterprises, starting from the source of financial risk and financial indicators, discussed the causes and solutions of corporate financial risk . First introduces the research background and significance of the topic; guided by the concept of financial risk, financial risk sources and particularity; Then again Suzhou Seoul Electronic Co., Ltd. as an example, combined with the current situation of the company's financial risk, pointed out that the financial risk reasons; finally put forward constructive suggestions on how to solve the company's financial risk.

Keywords  Small And Medium-Sized Enterprises  Financial Risk  Financial Indicators