摘要:改革开放以来，我国市场经济快速发展，在各个行业中涌现出了大批的中小企业，而中小企业对整个社会经济的发展作用愈加的凸显，以其强有力的生命力逐渐成为一支重要的经济力量。随着我国市场竞争的愈演愈烈，在中小企业拥有更多机遇的同时，风险与危机也随之而来，其中的财务风险问题成为了企业重点关注对象。企业一旦陷入财务风险，不仅企业自身的发展和生存面临危机，其投资者与债权人也会面临着巨大的损失。因此，如何规避财务风险，进行科学的财务风险管理，建立有效的财务风险监测预警系统成为了企业管理者的一个现实且严峻的问题。

　　　本文以中小企业为研究对象，从财务风险基本理论入手，结合苏州市吴中区东山电器厂的实际情况，论述了该企业财务风险的特征，分析了产生财务风险的原因，并通过运用比较分析法、文献分析法和案例分析法，结合理论和实践，构建了中小企业的财务风险的预警系统。并且通过借鉴前人对中小企业的财务风险管理研究成果，主要从筹资风险、投资风险、资产回收风险和收益分配风险这些方面来提出相应的规避对策和建议。

关键词 中小企业；财务风险；风险管理；预警系统

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