中小企业融资活动中的财务风险及其防范对策

近几年来，中小企业迅速发展，成为我国国民经济的主要推动力。本文以中小企业的融资问题为研究对象，阐述我国中小企业融资现状，结合财务管理知识分析了中小企业融资中存在的财务风险，最后提出了财务风险的防范对策。提醒中小企业更加注重融资活动中财务风险的防范和控制，将财务风险控制在合理范围内，实现企业价值最大化，充分发挥中小企业在国民经济中的重要作用。

Financial Risk in Financing Activities of Small and Medium-Sized Enterprises and the Countermeasures

In recent years,the rapid development of small and medium-sized enterprises(SMEs) has become the main driving force for China’s national economy.In view of the financing problems of SMEs,this paper describes the status quo of SMEs’ financing in China,and analyzes the financial risks existed in financing activities of SMEs based on financial management theory.The prevention measures against these financial risks are also put forward,including paying more attention to prevent and control financial risks in their financing activities,and restricting financial risks within a reasonable scope,etc.Only in this way,can SMEs achieve their maximum business value and play more important role in national economy.