目 录
前言··························································1
一、中小企业财务危机的简单介绍及特征分析··························2
1.中小企业财务危机的定义········································2
二、中小企业财务危机的成因·······································2
１．内部因素··················································2
（１）信用政策过于宽松，坏帐过多································2
（２）业务无法及时开展，存货积压，收入来源断绝··················3
（３）扩张速度太快，公司无法及时获得资金注入··················3
（４）会计帐目混乱，缺乏财务管理规划意识························3
（５）作风奢侈，浪费资源····································3
２．外部因素·····················································3
（１）经济不景气等宏观经济因素对于企 业的财务状况有着直接的影响··3
（２）社会诚信缺失，外围投资减少································3
（３）政策倾斜大型企业，中小企业生存空间狭隘····················4
（４）金融机构对中小企业的信用政策过于严格，融资困难重重·········4
三、中小企业财务危机的对策分析································4
1.完善信用政策，控制应收帐款································4
2.扩张计划配合融资能力································4
3.及时剥离滞销项目································4
4.提高领导层的财务管理意识，建立预警机制·················4
5.创建节约型企业································5
6.诚信经营，建立纵向的战略合作关系·····················5
7.拓展融资渠道······························· 5
参考文献····················································· 6
前言
随着美国金融危机席卷全球，数以万计的企业深陷财务危机，特别是中国众多的中小企业更是难逃金融危机的影响，有的甚至面临破产。如何防范、化解财务危机已成为中小企业面临的一项重要任务。本文从中小企业财务危机的特征出发，针对中小企业财务危机产生的原因、应对策略进行浅析。帮助企业建立、完善财务危机预警制度、进行有效的财务控制等措施，以使中小企业安然度过财务危机，并规范和防范财务危机的再次发生。
