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中小企业财务危机成因及防范途径
引用本文:程传勇,张璐瑶.中小企业财务危机成因及防范途径[J].襄樊学院学报,2011,32(4):46-49.
作者姓名:程传勇  张璐瑶
作者单位:1. 襄樊学院,管理学院,湖北,襄阳,441053
2. 湖北经济学院,会计学院,湖北,武汉,430205
基金项目:湖北省教育厅人文社科项目
摘    要:我国中小企业在国民经济中的地位越来越重要,然而2008年的全球金融危机导致众多中小企业出现财务危机,甚至破产倒闭。通过分析中小企业财务危机成因,从树立危机意识、实施动态资本结构管理、完善企业财务管理制度、建立财务危机预警监控制度等几个方面探讨了我国中小企业防范财务危机的途径。

关 键 词:中小企业  财务危机  危机防范

Causes of Financial Crisis of Minor Enterprises and Warning Approach
CHENG Chuan-yong,ZHANG Lu-yao.Causes of Financial Crisis of Minor Enterprises and Warning Approach[J].Journal of Xiangfan University,2011,32(4):46-49.
Authors:CHENG Chuan-yong  ZHANG Lu-yao
Institution:CHENG Chuan-yong1,ZHANG Lu-yao2(1.School of Management,Xiangfan University,Xiangyang 441053,China,2.School of Accounting,Hubei Univerisity of Economics,Wuhan 430205,China)
Abstract:Minor enterprises are playing more and more important role in national economy,however,the global economical crisis incurred financial crisis of the minor enterprises,to be even worse –bankrupt.This paper analyses the cause of the minor enterprises’ financial crisis in order to establish crisis consciousness and mobile capital structure management,to improve the system of financial management and build warning system of financial crisis.
Keywords:minor enterprises  Financial crisis  Crisis prevention  
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