摘要:改革開放以來，我國市場經濟快速發展，在各個行業中涌現出了大批的中小企業，而中小企業對整個社會經濟的發展作用愈加的凸顯，以其強有力的生命力逐漸成為一支重要的經濟力量。隨著我國市場競爭的愈演愈烈，在中小企業擁有更多機遇的同時，風險與危機也隨之而來，其中的財務風險問題成為了企業重點關注對象。企業一旦陷入財務風險，不僅企業自身的發展和生存面臨危機，其投資者與債權人也會面臨著巨大的損失。因此，如何規避財務風險，進行科學的財務風險管理，建立有效的財務風險監測預警系統成為了企業管理者的一個現實且嚴峻的問題。

　　　本文以中小企業為研究對象，從財務風險基本理論入手，結合蘇州市吳中區東山電器廠的實際情況，論述了該企業財務風險的特征，分析了產生財務風險的原因，并通過運用比較分析法、文獻分析法和案例分析法，結合理論和實踐，構建了中小企業的財務風險的預警系統。并且通過借鑒前人對中小企業的財務風險管理研究成果，主要從籌資風險、投資風險、資產回收風險和收益分配風險這些方面來提出相應的規避對策和建議。

關鍵詞 中小企業；財務風險；風險管理；預警系統

Abstract:After the reform and opening up to the outside world, the market economy in our country has developed fast. It has sprung up a large number of small and medium-sized enterprises in various industries. And these enterprises are playing increasing roles in the whole development of economic society. They have become an important force with their strong vitality. Along with our country market competition intensified, small and medium-sized enterprises have more opportunities but many risks and crisis followed at the same time. The financial risk has become the important object in these risks. Once an enterprise stuck in a financial risk, not only the enterprise but also the investors and creditors will face huge losses. Therefore, how to avoid financial risk, make scientific financial risk management, establish an effective financial risk monitoring and early warning system has become a serious problem to the managers.

　　　This paper regards small and medium-sized enterprises as research objects and starts with the basic theory of financial risk. In addition, it combined with the actual situation of Suzhou Wuzhong Dist. Dongshan Electrical Appliance. Firstly, by using comparative analysis, literature analysis and case analysis, it discusses the characteristics and the causes of the financial risk. And secondly, it builds an early warning system of financial risk by drawing on previous researches. At last, mainly from the aspects of financing risk, investment risk, capital recovery risk and income distribution risk, it makes suggestions for the enterprise who is suffering from the financial risk.

Keywords   Medium and Small-sized Enterprises   Financial Risk   Risk Management

Early Warning System