中小企业财务危机的成因及对策

目     录

前言··························································1

一、中小企业财务危机的简单介绍及特征分析··························2

1.中小企业财务危机的定义········································2

二、中小企业财务危机的成因·······································2

１．内部因素··················································2

（１）信用政策过于宽松，坏帐过多································2

（２）业务无法及时开展，存货积压，收入来源断绝··················3

（３）扩张速度太快，公司无法及时获得资金注入··················3

（４）会计帐目混乱，缺乏财务管理规划意识························3

（５）作风奢侈，浪费资源····································3

２．外部因素·····················································3

（１）经济不景气等宏观经济因素对于企 业的财务状况有着直接的影响··3

（２）社会诚信缺失，外围投资减少································3

（３）政策倾斜大型企业，中小企业生存空间狭隘····················4

（４）金融机构对中小企业的信用政策过于严格，融资困难重重·········4

三、中小企业财务危机的对策分析································4

1.完善信用政策，控制应收帐款································4

2.扩张计划配合融资能力································4

3.及时剥离滞销项目································4

4.提高领导层的财务管理意识，建立预警机制·················4

5.创建节约型企业································5

6.诚信经营，建立纵向的战略合作关系·····················5

7.拓展融资渠道······························· 5

参考文献····················································· 6

前言

随着美国金融危机席卷全球，数以万计的企业深陷财务危机，特别是中国众多的中小企业更是难逃金融危机的影响，有的甚至面临破产。如何防范、化解财务危机已成为中小企业面临的一项重要任务。本文从中小企业财务危机的特征出发，针对中小企业财务危机产生的原因、应对策略进行浅析。帮助企业建立、完善财务危机预警制度、进行有效的财务控制等措施，以使中小企业安然度过财务危机，并规范和防范财务危机的再次发生。

中小企业是指拥有较小规模，在所处行业不起主导作用，对所出行业产生不了重大影响的企业。根据不同的经济发展阶段和发展水平，国内外对中小企业的定义也产生了一定的分歧。美国将中小企业定义为“一个独立拥有和经营并且在其经营的行业中，不处于主导地位的企业”。英国认为，“只要是经营者自主经营、没有定型的企业机构、市场占有率不高的企业都是中小企业”。 在我国，按照行业的不同，中小企业也有着相应的标准。在工业企业中，职工人数2000人以下或者销售额30000万元以下，资产总额小于40000万元为中小企业。零售行业中，职工人数在500人以下，销售额标准在1000万元及以上的为中小企业。因此，结合国内外定义，笔者认为中小企业定义是指在国内500人以下职工人数，