摘要：中小民營企業占全國公司總數90％以上，是我國社會主義市場經濟中最具生機和活力的群體。但在競爭激烈的市場環境中，受宏觀、微觀因素的影響，尤其是企業內部結構中混亂的管理制度、淡薄的風險意識和缺乏科學性的財務決策，企業財務風險不斷加劇，阻礙企業向著合理、科學、健康的方向發展。

　　　因此，企業應對財務風險管理給予更多關注，建立起完善的風險防范機制，通過加強企業籌資和投資風險控制、提高相關管理人員素質、建立健全企業財務制度和風險預警機制，達到積極減少或降低企業財務風險的目的。這對于增強企業競爭力，提高經濟效益，保障企業的生存與發展，進而促進我國國民經濟的健康發展具有重要意義。

關鍵詞：財務風險；成因；防范措施

Abstract:Small and medium-sized private enterprises which accounts for more than 90% of the total enterprises in China are the groups with most vigor and vitality in socialist market economy. But in the market with fierce competitions, influenced by macro and micro-factors, especially the disordered management system in the internal structure of enterprises, the lack of risk awareness and scientific financial decisions, financial risks in enterprises are intensifying and hinder the rational, scientific and health development of enterprises. 

　　　Therefore, enterprises should pay more attention to the financial risk management, establish mature risk prevention mechanism and reduce the enterprise financial risks by tightening the risk control in enterprise financing and investment, improving qualities of related management staffs and establishing wholesome enterprise financial system and risk pre-warning mechanism. It is of great significance in strengthening enterprise competitiveness and economic performance, ensuring the survival and development of enterprises and promoting healthy development of the national economy in China. 

Keywords: financial risk；causes；preventive measures

　　　中小民營企業的發展是中國經濟發展的有力保障和有益支撐，企業應對各類風險加以預測、識別、控制和處理。通過對中小民營企業財務風險現狀的剖析及成因的透視，我們一定能夠找到更好的應對策略，并且能夠采取更為直接的應對措施積極面對挑戰，減少或降低財務風險，從而提高企業經濟運行質量，增強企業的競爭力，促進企業的健康發展。