摘要：自改革开放以来，我国的中小企业发展越来越迅速，在所有已注册企业中占据了99%的比重，对于我国经济的发展以及国民经济总值的增长起到了极大地推动作用。但是由于中小企业本身存在的一些局限，如外部融资困难、融资渠道单一、资产结构不合理等因素，使得我国的中小企业在当今时代的大背景下难以立足，生存越来越艰难，死亡率逐渐上升。本文从财务风险的含义开始叙述，从而延伸到中小企业的财务风险。分析了我国中小企业财务风险的特征，它所产生的原因及其影响，本文列示了较重要的财务风险，并做了适当的分析。最后针对中小企业存在的财务风险，提出了针对性的建议与措施，来防范中小企业财务风险带给企业的危害。希望本文的分析与提出的建议能给企业管理者提供有用的帮助。

关键词：中小企业；财务风险；控制措施；预警

Abstract: Since the reform, the medium-size and small enterprises in our country developed faster and faster. The ratio of the medium-size and small enterprises in our country is 99% in all enterprises who have been registered. They play a very important role in our country’s economic development and the growth of the national economy,  But for some limitations of themselves, such as the difficulties of external finance, single channel of financing, the unreasonable structure of assets, it is difficult to keep a foothold for the medium-size and small enterprises from, it is more difficulty for them to live, the death rate of the medium-size and small enterprises is rising. In this paper, it begins with the talking about the meaning of financial risk, and extends to the financial risk of the medium-size and small enterprises. It analyses the characteristics of our country’s medium-size and small enterprises, the causes and the fluencies of the financial risk. This paper makes a list of some important financial risk, and then gives an analysis on them. At last, this paper puts forward proposal and standardize measure on the financial risk of the medium-size and small enterprises, and keep a lookout on the harms come from the financial risk of the medium-size and small enterprises. This paper hopes that it can offer help for the business managers.

Key words：Medium-sized and small enterprises；Financial risk；Control measures；Early warning