摘 要
中小企业作为国民经济的重要组成部分，在推动经济增长、促进就业和技术创新方面发挥着不可替代的作用，但其财务风险管理能力相对薄弱，成为制约其可持续发展的关键因素。本研究以中小企业为研究对象，探讨财务风险管理在企业运营中的应用与实践，旨在提升中小企业的风险防范能力和财务健康水平。研究采用定性与定量相结合的方法，通过问卷调查、案例分析和实证研究，系统梳理了中小企业面临的财务风险类型及其成因，并构建了一套适用于中小企业的财务风险评估与管理体系。研究结果表明，中小企业普遍存在财务信息不透明、风险意识不足以及管理工具匮乏等问题，这些问题显著增加了企业的经营不确定性。为此，本文提出基于数据驱动的风险预警模型和动态监控机制，能够有效识别潜在风险并提供决策支持。此外，研究还强调了内部控制和外部协作的重要性，建议企业加强与金融机构的合作，优化资源配置。本研究的创新点在于将现代风险管理理论与中小企业实际需求相结合，设计出一套操作性强且成本可控的解决方案，为中小企业提供了切实可行的实践路径。研究成果不仅有助于增强中小企业的抗风险能力，还对完善我国中小企业财务管理理论体系具有重要意义。
关键词：中小企业；财务风险管理；风险预警模型；内部控制；外部协作
Abstract
Small and medium-sized enterprises (SMEs), as a critical component of the national economy, play an irreplaceable role in driving economic growth, promoting employment, and fostering technological innovation. However, their relatively weak capacity for financial risk management has become a key factor constraining their sustainable development. This study focuses on SMEs to explore the application and practice of financial risk management in enterprise operations, aiming to enhance their risk prevention capabilities and financial health. By employing a combination of qualitative and quantitative methods, including questionnaire surveys, case analyses, and empirical research, this study systematically examines the types of financial risks faced by SMEs and their underlying causes, and constructs a financial risk assessment and management system tailored for SMEs. The findings indicate that SMEs generally suffer from issues such as opaque financial information, insufficient risk awareness, and a lack of management tools, which significantly increase operational uncertainties. To address these challenges, this paper proposes a data-driven risk warning model and a dynamic monitoring mechanism capable of effectively identifying potential risks and providing decision support. Additionally, the study emphasizes the importance of internal control and external collaboration, recommending enhanced cooperation with financial institutions to optimize resource allocation. The innovation of this research lies in integrating modern risk management theory with the practical needs of SMEs, thereby designing a solution that is operationally feasible and cost-controllable, offering SMEs a viable path for implementation. The research outcomes not only contribute to strengthening the risk-resistance capabilities of SMEs but also hold significant implications for refining the theoretical fr amework of financial management for SMEs in China.
Keywords: Small And Medium-Sized Enterprises; Financial Risk Management; Early Warning Model; Internal Control; External Collaboration
目 录
一、绪论 1
（一）财务风险管理研究背景与意义 1
（二）中小企业财务风险管理现状分析 1
（三）研究方法与技术路线设计 2
二、中小企业财务风险识别与评估 2
（一）中小企业财务风险的主要类型 2
（二）财务风险识别的关键指标体系 3
（三）财务风险评估的常用方法 3
（四）数据驱动的风险评估实践 4
三、财务风险管理策略与工具应用 4
（一）中小企业财务风险管理的核心策略 4
（二）风险对冲工具的应用实践 5
（三）信息化管理平台的作用分析 5
（四）案例分析 6
四、中小企业财务风险管理优化路径 6
（一）内部控制体系的构建与完善 6
（二）外部环境因素的应对机制 7
（三）财务风险管理的文化建设 7
（四）政策支持与行业协作的重要性 8
结论 8
参考文献 10
致 谢 11
