摘要:在全球性金融危机影响下，中国大量中小企业纷纷倒闭。金融危机无非是这些中小企业倒闭的“导火线”。掀开金融危机笼罩下蒙在中国中小企业头上的“面纱”，让我们看到了倒闭的真相，中小企业倒闭的根本原因在于他们没有及早发现风险的征兆，采取相应措施，进行风险管理。强化预警体系的关键是完善财务风险的信息搜集以及加强高效的风险分析。建立一套财务危机的预警系统，防范或化解公司可能出现的财务危机，这无论对增强单个企业的生命力还是改善整个经济环境都有重大意义。

　　　中小企业为避免陷入财务危机甚至破产，应建立良好的财务风险预警系统，对企业财务的运营过程进行跟踪和监控，及早的发现财务危机信号并进行预警处理，这对经营者、投资者、债权人、政府等利益相关者都有重大意义。本文在分析中小企业财务风险的特征和成因的基础上，针对中小企业面临的各种财务风险，结合财务风险预警的相关理论，提出了中小企业财务风险预警系统的构建措施及其相关防范措施。

关键词：中小企业 财务风险 预警与防范

ABSTRACT:Under the global financial crisis, a large number of small and medium-sized enterprises in China have closed down. Financial crisis is nothing more than the small and medium-sized enterprise collapse "fuse". Uncovered financial crisis shadow cast over the heads of the small and medium-sized enterprises in China "veil", let us see the collapse of the truth, the root cause of the medium and small businesses fail because they lack of early detection of risk warning, take corresponding measures, carries on the risk management. Reinforcement is the key to perfect financial risk early warning system of information collection and strengthen effective risk analysis. To establish a financial crisis warning system, to prevent or resolve the possible financial crisis, this whether to enhance the vitality of a single enterprise or to improve the whole economic environment has a great significance. 

　　　Small and medium-sized enterprises to avoid a financial crisis or even bankruptcy, shall establish good financial risk early warning system, the operating process of enterprise financial tracking and monitoring, early discovery of financial crisis and warning signal processing, the operators, investors, creditors, government and other stakeholders all have important significance. Based on the analysis of small and medium-sized enterprises, on the basis of the characteristics and reasons of financial risk, in view of the small and medium-sized enterprises face all kinds of financial risk, based on the relevant theory of financial risk early warning, and put forward the measures of small and medium-sized enterprise financial risk early warning system and the relevant preventive measures. 

Keywords：small and medium-sized enterprises；financial risk；early warning and prevention