摘  要：中小企業(yè)是我國(guó)經(jīng)濟(jì)改革迅速發(fā)展的新生力量，目前已成為我國(guó)經(jīng)濟(jì)的主要推動(dòng)力和增長(zhǎng)點(diǎn)。但是中小企業(yè)在發(fā)展中面臨著種種風(fēng)險(xiǎn)，其中財(cái)務(wù)風(fēng)險(xiǎn)的防范對(duì)企業(yè)的經(jīng)營(yíng)起著關(guān)鍵性作用。因此，對(duì)中小企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行研究，促進(jìn)中小企業(yè)有效地防范財(cái)務(wù)風(fēng)險(xiǎn)，提高企業(yè)經(jīng)營(yíng)管理水平具有重要意義。本文根據(jù)財(cái)務(wù)管理和風(fēng)險(xiǎn)管理的理論，運(yùn)用經(jīng)濟(jì)學(xué)和統(tǒng)計(jì)學(xué)等理論知識(shí)，從中小企業(yè)發(fā)展歷程入手，分析其成因，在對(duì)中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行估測(cè)和分析的基礎(chǔ)上借鑒國(guó)內(nèi)外現(xiàn)有研究成果，提出了有效防范財(cái)務(wù)風(fēng)險(xiǎn)的對(duì)策和建議。

關(guān)鍵詞：中小企業(yè) 財(cái)務(wù)風(fēng)險(xiǎn) 重大影響 防范措施

ABSTRACT：SMEs(Small and medium-sized enterprises) are the rapid development of China's economic reform and a new force. Currently ，it has become a major driver of China's economy and growth. However, the development of SMEs in facing various risks, including financial risk prevention operation of the business plays a key role. Therefore, the financial risk for SMEs conduct research, and promote SMEs to effectively prevent financial risks, improve enterprise management level is important. Based on the financial management and risk management theory, the use of theoretical knowledge of economics and statistics, etc., from the history of the development of SMEs, analyzes its causes of financial risks in the SME estimation and analysis based on the reference country outside the existing research, effective prevention of financial risks presented countermeasures and suggestions.

Keywords: SMEs；financial risk；significant impact；precautions