不确定经营环境中的企业财务安全问题研究——以温州企业倒闭潮为例摘要企业财务风险是现代企业经营中所不可避免的问题，随着环境的变化竞争的加剧以及受全球金融危机的影响，企业面临的财务风险也越来越复杂和多变。财务风险是客观存在的，企业想要彻底的消除风险及风险带来的影响是绝对不可能的。本文以温州企业倒闭潮为例，近段时间，面对融资难、生产成本上涨等困境，温州众多的民营企业，尤其是中小企业的生存状态备受各界关注。在日趋复杂的宏观经济环境下，它们如何求生存、赢发展？中小企业融资难的困境又该如何破解？深入分析了中小企业融资难现象出现的社会背景和基本现状，从筹资风险方面，投资风险方面，企业内部控制不力等诸多方面分析了中小企业融资难产生的体制原因，希望能通过对不确定经营环境中企业财务安全问题的研究对财务风险的主要类型进行整理和分析，并且并就建立科学的融资和投资决策机制,建立完善的内部控制制度,等方面探讨了改革思路，归纳总结提出一些防范措施，来控制企业的财务风险，为企业创造价值。关键词：不确定经营环境；企业财务安全；温州企业倒闭潮AbstractEnterprisefinancialriskistheinevitableinthemodernbusinessissues,alongwiththechangeofenvironmentcompetitionaswellasaffectedbytheglobalfinancialcrisis,thefinancialriskscompaniesfaceincreasinglycomplexandchangeable.Financialriskisobjectiveexistence,theenterprisewantstoeliminateriskandriskimpactisabsolutelyimpossible.ThisarticletaketheWenzhoubusinessclosuresforexample,closeparagraphoftime,inthefaceofdifficultfinancing,risingproductioncostsandotherdifficulties,manyWenzhouprivateenterprises,especiallythesmallandmedium-sizedenterprisesurvivalconditionhasattractedtheattentionofallsectors.Intheincreasinglycomplexeconomicenvironment,howtheysurvive,windevelopment?SMEfinancingdilemmaandhowtobreak?Indepthanalysisofthefinancingdifficultiesofsmallandmedium-sizedenterprisesphenomenonofsocialbackgroundandthebasicpresentsituation,fromthefinancingrisk,investmentrisk,theenterpriseofineffectiveinternalcontrolandotheraspectsoffinancingdifficultiesofsmallandmedium-sizedenterpriseshavesystemreason,hopethatthroughtheuncertainbusinessenvironmentintheenterprisefinancialsecurityproblemsofthemajortypesofthefinancialriskscollectionandanalysis,andthenestablishascientificfinancingandinvestmentdecision-makingmechanism,establishandperfecttheinternalcontrolsystem,anddiscussedthereformtrainofthought,summaryputsforwardsomepreventivemeasures,tocontrolthefinancialriskoftheenterprise,createvaluefortheenterprise.Keywords:uncertainbusinessenvironment;financialsafety;Wenzhoubusinessclosures目录摘要............................................................................................................1Abstract.......................................................................................................21绪论........................................................................................................42不确定经营环境的定义........................................................................43中小企业财务安全管理现状................................................................43.1民间融资成本高...........................................................................43.2结构性矛盾突出...........................................................................54财务风险的分类和形成原因................................................................54.1筹资风险.......................................................................................54.2投资风险..........................
