導語(yu)：小微企業財(cai)務風險與規避探析一(yi)文來源于網友上傳，不代表(biao)本站觀點，若需要原創文章可咨詢客服(fu)老師(shi)，歡(huan)迎參考。

摘要：小微企業在日常生產經營過程中，由于眾多不確定性因素的存在，企業都承擔著一定的風險，有可能獲得預期收益，也有可能遭受財務損失。財務風險是企業普遍存在、不可回避的，小微企業管理人員面對財務風險要做的就是要規避風險(xian)(xian)，把風險(xian)(xian)控制(zhi)(zhi)在一定(ding)范圍內，將企(qi)(qi)業損(sun)失降到最(zui)低。對(dui)小(xiao)微(wei)(wei)企(qi)(qi)業現(xian)狀進(jin)行(xing)實時分(fen)析并對(dui)企(qi)(qi)業財務風險(xian)(xian)進(jin)行(xing)深入研究(jiu)，對(dui)企(qi)(qi)業財務風險(xian)(xian)進(jin)行(xing)綜合評價和(he)預(yu)估，制(zhi)(zhi)定(ding)有針對(dui)性的企(qi)(qi)業財務風險(xian)(xian)規(gui)避策略，建立企(qi)(qi)業長期財務預(yu)警體(ti)系，才能有效助力(li)小(xiao)微(wei)(wei)企(qi)(qi)業的健康可(ke)持續發展。

關鍵詞(ci)：小微企業；財務風險(xian)；風險(xian)控制與(yu)防范

一、小微企業財務風險種類(lei)及形成原因

根(gen)據小(xiao)微(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)經營(ying)(ying)(ying)活(huo)動(dong)的(de)(de)(de)(de)(de)主(zhu)要(yao)環(huan)節，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)可(ke)(ke)以(yi)(yi)分(fen)(fen)為籌資(zi)(zi)(zi)(zi)(zi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)、投資(zi)(zi)(zi)(zi)(zi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)、運營(ying)(ying)(ying)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)和(he)(he)利(li)潤分(fen)(fen)配(pei)(pei)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。小(xiao)微(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)形成(cheng)(cheng)原(yuan)因(yin)可(ke)(ke)以(yi)(yi)分(fen)(fen)為外(wai)部(bu)(bu)(bu)原(yuan)因(yin)和(he)(he)內(nei)(nei)部(bu)(bu)(bu)原(yuan)因(yin)。（一）外(wai)部(bu)(bu)(bu)原(yuan)因(yin)。1．外(wai)部(bu)(bu)(bu)環(huan)境(jing)和(he)(he)政(zheng)(zheng)(zheng)策(ce)(ce)分(fen)(fen)析。市場經濟環(huan)境(jing)、法(fa)律政(zheng)(zheng)(zheng)策(ce)(ce)等(deng)(deng)客觀存在是(shi)影響企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)生(sheng)(sheng)(sheng)存發(fa)(fa)展(zhan)的(de)(de)(de)(de)(de)基本因(yin)素，并且(qie)是(shi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)難(nan)以(yi)(yi)預(yu)知和(he)(he)把握的(de)(de)(de)(de)(de)。企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)經濟運行隨(sui)(sui)著(zhu)(zhu)外(wai)部(bu)(bu)(bu)環(huan)境(jing)和(he)(he)政(zheng)(zheng)(zheng)策(ce)(ce)的(de)(de)(de)(de)(de)變化而變化。例如，當銀行利(li)率(lv)發(fa)(fa)生(sheng)(sheng)(sheng)變化時，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)籌資(zi)(zi)(zi)(zi)(zi)成(cheng)(cheng)本隨(sui)(sui)之(zhi)發(fa)(fa)生(sheng)(sheng)(sheng)變動(dong)，籌資(zi)(zi)(zi)(zi)(zi)成(cheng)(cheng)本提高(gao)時，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)有(you)可(ke)(ke)能(neng)因(yin)支(zhi)付過多的(de)(de)(de)(de)(de)利(li)息而產(chan)生(sheng)(sheng)(sheng)不(bu)(bu)能(neng)履(lv)行債(zhai)務(wu)(wu)(wu)(wu)償(chang)還(huan)的(de)(de)(de)(de)(de)義(yi)務(wu)(wu)(wu)(wu)，由此產(chan)生(sheng)(sheng)(sheng)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)需(xu)(xu)要(yao)調整資(zi)(zi)(zi)(zi)(zi)本結構，減(jian)少外(wai)部(bu)(bu)(bu)籌資(zi)(zi)(zi)(zi)(zi)，改用留(liu)存收(shou)益(yi)，以(yi)(yi)降(jiang)(jiang)低(di)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。當國家實(shi)施降(jiang)(jiang)低(di)稅負的(de)(de)(de)(de)(de)措施時，給企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)帶(dai)來一定的(de)(de)(de)(de)(de)盈利(li)空間，財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)隨(sui)(sui)之(zhi)降(jiang)(jiang)低(di)。2．行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)背景(jing)分(fen)(fen)析。新企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)市場入(ru)駐(zhu)、競爭對手新技術引進(jin)等(deng)(deng)情(qing)(qing)況都(dou)會影響到(dao)小(xiao)微(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)正(zheng)常(chang)生(sheng)(sheng)(sheng)產(chan)經營(ying)(ying)(ying)活(huo)動(dong)，進(jin)而影響企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)收(shou)益(yi)，進(jin)而導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)發(fa)(fa)生(sheng)(sheng)(sheng)。（二(er)）內(nei)(nei)部(bu)(bu)(bu)原(yuan)因(yin)。1．企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)部(bu)(bu)(bu)控(kong)制(zhi)制(zhi)度不(bu)(bu)健全。制(zhi)度不(bu)(bu)健全必然(ran)導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)各部(bu)(bu)(bu)門運轉(zhuan)不(bu)(bu)順，其(qi)中企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)管控(kong)制(zhi)度涵蓋企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)日(ri)常(chang)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)活(huo)動(dong)的(de)(de)(de)(de)(de)各個(ge)方面，如果(guo)(guo)(guo)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)制(zhi)度不(bu)(bu)完善，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)(zi)(zi)(zi)(zi)金安(an)全性(xing)(xing)和(he)(he)使(shi)用率(lv)就(jiu)得(de)不(bu)(bu)到(dao)保證，財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)操(cao)作(zuo)環(huan)節漏(lou)洞(dong)造(zao)成(cheng)(cheng)核算不(bu)(bu)實(shi)、信(xin)息失真等(deng)(deng)情(qing)(qing)況的(de)(de)(de)(de)(de)發(fa)(fa)生(sheng)(sheng)(sheng)都(dou)伴隨(sui)(sui)著(zhu)(zhu)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)發(fa)(fa)生(sheng)(sheng)(sheng)。2．財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)人員意(yi)識(shi)(shi)(shi)淡薄。小(xiao)微(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)人員缺乏(fa)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)識(shi)(shi)(shi)別(bie)和(he)(he)防范意(yi)識(shi)(shi)(shi)，對財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)客觀認識(shi)(shi)(shi)不(bu)(bu)足(zu)，導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)系統不(bu)(bu)能(neng)對風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)進(jin)行有(you)效預(yu)測，導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)在遇到(dao)突發(fa)(fa)問題時應(ying)變能(neng)力不(bu)(bu)足(zu)產(chan)生(sheng)(sheng)(sheng)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。3．資(zi)(zi)(zi)(zi)(zi)本結構不(bu)(bu)合理。具體表(biao)現在企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)負債(zhai)占(zhan)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)(zi)(zi)(zi)(zi)本的(de)(de)(de)(de)(de)比例過大(da)。一般(ban)認為企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)(zi)(zi)(zi)(zi)產(chan)負債(zhai)率(lv)水平應(ying)該控(kong)制(zhi)在40％以(yi)(yi)下，如果(guo)(guo)(guo)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)資(zi)(zi)(zi)(zi)(zi)產(chan)負債(zhai)率(lv)高(gao)，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)需(xu)(xu)要(yao)定期支(zhi)付的(de)(de)(de)(de)(de)利(li)息就(jiu)大(da)，一旦企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)生(sheng)(sheng)(sheng)虧損就(jiu)會增(zeng)加企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)償(chang)付能(neng)力不(bu)(bu)足(zu)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)，導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)產(chan)生(sheng)(sheng)(sheng)。4．投資(zi)(zi)(zi)(zi)(zi)決策(ce)(ce)不(bu)(bu)合理。企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)投資(zi)(zi)(zi)(zi)(zi)前期預(yu)測不(bu)(bu)足(zu)、投資(zi)(zi)(zi)(zi)(zi)決策(ce)(ce)缺乏(fa)科(ke)(ke)學性(xing)(xing)、對企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)承擔能(neng)力預(yu)估有(you)誤(wu)，都(dou)會致(zhi)(zhi)使(shi)小(xiao)微(wei)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)生(sheng)(sheng)(sheng)投資(zi)(zi)(zi)(zi)(zi)決策(ce)(ce)失誤(wu)，有(you)可(ke)(ke)能(neng)會導致(zhi)(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)生(sheng)(sheng)(sheng)災難(nan)性(xing)(xing)的(de)(de)(de)(de)(de)損失。5．收(shou)益(yi)分(fen)(fen)配(pei)(pei)政(zheng)(zheng)(zheng)策(ce)(ce)不(bu)(bu)科(ke)(ke)學。企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)益(yi)分(fen)(fen)配(pei)(pei)如果(guo)(guo)(guo)脫離企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)實(shi)際情(qing)(qing)況，缺乏(fa)合理的(de)(de)(de)(de)(de)收(shou)益(yi)控(kong)制(zhi)，就(jiu)會影響企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)結構，從而增(zeng)加財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)發(fa)(fa)生(sheng)(sheng)(sheng)率(lv)。如果(guo)(guo)(guo)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)股利(li)分(fen)(fen)配(pei)(pei)過高(gao)，股東收(shou)益(yi)得(de)到(dao)了滿足(zu)，但(dan)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)大(da)量(liang)資(zi)(zi)(zi)(zi)(zi)金的(de)(de)(de)(de)(de)外(wai)流(liu)會造(zao)成(cheng)(cheng)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)展(zhan)資(zi)(zi)(zi)(zi)(zi)金保障不(bu)(bu)足(zu)。如果(guo)(guo)(guo)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)留(liu)存收(shou)益(yi)高(gao)，對企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發(fa)(fa)展(zhan)有(you)利(li)，但(dan)股東收(shou)益(yi)得(de)不(bu)(bu)到(dao)滿足(zu)，股價受到(dao)影響，股東投資(zi)(zi)(zi)(zi)(zi)隨(sui)(sui)之(zhi)發(fa)(fa)生(sheng)(sheng)(sheng)變化，造(zao)成(cheng)(cheng)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)。

二、小(xiao)微企業財務風險控制的(de)意(yi)義

（一）企(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)的危(wei)害。小(xiao)微企(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)的發生(sheng)，將(jiang)導(dao)致(zhi)企(qi)(qi)業(ye)(ye)資(zi)金困難，影響企(qi)(qi)業(ye)(ye)的健(jian)康可(ke)持續發展(zhan)(zhan)(zhan)，簡單來(lai)說(shuo)就如人體貧(pin)血。小(xiao)微企(qi)(qi)業(ye)(ye)在(zai)運(yun)營(ying)(ying)期間(jian)，由于(yu)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)的發生(sheng)，企(qi)(qi)業(ye)(ye)資(zi)金運(yun)營(ying)(ying)成本減少(shao)，企(qi)(qi)業(ye)(ye)將(jiang)達不到預期收益，企(qi)(qi)業(ye)(ye)債(zhai)務(wu)(wu)(wu)償還(huan)受到影響，導(dao)致(zhi)企(qi)(qi)業(ye)(ye)利潤降低(di)，企(qi)(qi)業(ye)(ye)發展(zhan)(zhan)(zhan)運(yun)營(ying)(ying)受到資(zi)金限制(zhi)(zhi)(zhi)，甚(shen)至(zhi)面臨(lin)虧損和倒閉的風(feng)(feng)險(xian)(xian)(xian)。（二）控(kong)制(zhi)(zhi)(zhi)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)的意(yi)義(yi)。企(qi)(qi)業(ye)(ye)生(sheng)產經營(ying)(ying)、日常管理、銷售(shou)運(yun)營(ying)(ying)等方面的風(feng)(feng)險(xian)(xian)(xian)最(zui)終都表現在(zai)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)上［1］。提高小(xiao)微企(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)防范意(yi)識和識別能力，控(kong)制(zhi)(zhi)(zhi)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)，將(jiang)財務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)(xian)降到最(zui)低(di)，有利于(yu)企(qi)(qi)業(ye)(ye)財務(wu)(wu)(wu)管理健(jian)康有序發展(zhan)(zhan)(zhan)，對企(qi)(qi)業(ye)(ye)實(shi)現利潤最(zui)大(da)(da)化和長期可(ke)持續發展(zhan)(zhan)(zhan)意(yi)義(yi)重(zhong)大(da)(da)。

三(san)、企業(ye)在財務風險管(guan)理中(zhong)的經典案例失敗案例

1：南(nan)方(fang)某加(jia)(jia)油(you)站出(chu)納(na)利(li)用職務(wu)(wu)(wu)便利(li)，為其親朋(peng)好友代開發(fa)票(piao)(piao)，稅(shui)務(wu)(wu)(wu)部(bu)門(men)(men)發(fa)現該加(jia)(jia)油(you)站發(fa)票(piao)(piao)開具異常(chang)，開票(piao)(piao)率超高(gao)(gao)，遂對(dui)該加(jia)(jia)油(you)站進(jin)行稅(shui)務(wu)(wu)(wu)檢查(cha)，在(zai)(zai)(zai)對(dui)票(piao)(piao)據進(jin)行核查(cha)時發(fa)現部(bu)分(fen)(fen)(fen)(fen)(fen)票(piao)(piao)據開具單位(wei)在(zai)(zai)(zai)加(jia)(jia)油(you)站客(ke)(ke)戶檔案(an)(an)中并不(bu)存在(zai)(zai)(zai)。案(an)(an)例(li)(li)(li)分(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)：企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)(wu)管(guan)理(li)(li)制(zhi)度不(bu)健全，財(cai)(cai)務(wu)(wu)(wu)人(ren)(ren)(ren)員財(cai)(cai)務(wu)(wu)(wu)管(guan)理(li)(li)意(yi)識(shi)淡薄(bo)是(shi)發(fa)生(sheng)(sheng)(sheng)(sheng)該案(an)(an)的(de)(de)(de)(de)主要原因(yin)(yin)，如果企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)(wu)管(guan)理(li)(li)監督機制(zhi)落實(shi)到位(wei)就會避免或減少(shao)該財(cai)(cai)務(wu)(wu)(wu)問題的(de)(de)(de)(de)發(fa)生(sheng)(sheng)(sheng)(sheng)。失敗(bai)案(an)(an)例(li)(li)(li)2：2008年中信泰(tai)富證券為降(jiang)(jiang)低(di)西澳洲鐵礦項(xiang)目面對(dui)的(de)(de)(de)(de)貨幣(bi)風險，簽(qian)訂若干(gan)杠桿式外(wai)匯(hui)(hui)買賣(mai)合(he)(he)(he)(he)(he)(he)約導致(zhi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)虧損(sun)金(jin)額高(gao)(gao)達155．07億(yi)港(gang)元(yuan)。案(an)(an)例(li)(li)(li)分(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)：杠桿式外(wai)匯(hui)(hui)買賣(mai)合(he)(he)(he)(he)(he)(he)約是(shi)高(gao)(gao)風險投(tou)(tou)(tou)資(zi)項(xiang)目，中信泰(tai)富對(dui)投(tou)(tou)(tou)資(zi)項(xiang)目前(qian)期評(ping)估(gu)不(bu)足，發(fa)生(sheng)(sheng)(sheng)(sheng)投(tou)(tou)(tou)資(zi)決策(ce)失誤，進(jin)而導致(zhi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)虧損(sun)。正確的(de)(de)(de)(de)投(tou)(tou)(tou)資(zi)能使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)獲取大額收(shou)益，從而使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)(wu)狀(zhuang)況得到改善［2］。反之，對(dui)投(tou)(tou)(tou)資(zi)市(shi)場分(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)不(bu)到位(wei)，投(tou)(tou)(tou)資(zi)決策(ce)失誤會給企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)帶來災(zai)難性(xing)風險。成功(gong)案(an)(an)例(li)(li)(li)1：某快(kuai)餐(can)店(dian)老板為降(jiang)(jiang)低(di)生(sheng)(sheng)(sheng)(sheng)產(chan)成本，實(shi)行由總(zong)店(dian)標(biao)準(zhun)化批(pi)量(liang)生(sheng)(sheng)(sheng)(sheng)產(chan)，所(suo)有(you)分(fen)(fen)(fen)(fen)(fen)店(dian)幾乎不(bu)設廚師崗(gang)位(wei)，這樣分(fen)(fen)(fen)(fen)(fen)店(dian)店(dian)面面積比其他快(kuai)餐(can)店(dian)面積小，直接拉低(di)了(le)(le)(le)(le)(le)租房的(de)(de)(de)(de)成本。同(tong)時該快(kuai)餐(can)店(dian)在(zai)(zai)(zai)銷售(shou)過程中與超市(shi)合(he)(he)(he)(he)(he)(he)作，既提(ti)(ti)升了(le)(le)(le)(le)(le)超市(shi)的(de)(de)(de)(de)客(ke)(ke)流量(liang)，也增加(jia)(jia)了(le)(le)(le)(le)(le)快(kuai)餐(can)銷量(liang)，進(jin)一步緩解(jie)了(le)(le)(le)(le)(le)租用實(shi)體店(dian)面產(chan)生(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)成本。案(an)(an)例(li)(li)(li)分(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)：在(zai)(zai)(zai)小微(wei)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)(sheng)(sheng)產(chan)運營環(huan)節，標(biao)準(zhun)化的(de)(de)(de)(de)內部(bu)控制(zhi)模式可以降(jiang)(jiang)低(di)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)生(sheng)(sheng)(sheng)(sheng)產(chan)成本，采取跨行業(ye)(ye)(ye)(ye)合(he)(he)(he)(he)(he)(he)作達成企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)雙贏，也是(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)提(ti)(ti)高(gao)(gao)銷量(liang)、增加(jia)(jia)營業(ye)(ye)(ye)(ye)利(li)潤(run)(run)(run)的(de)(de)(de)(de)全新(xin)銷售(shou)手段。成功(gong)案(an)(an)例(li)(li)(li)2：甲(jia)、乙(yi)、丙(bing)(bing)(bing)三(san)人(ren)(ren)(ren)合(he)(he)(he)(he)(he)(he)伙開辦某英語培訓班。第(di)一個月，只(zhi)有(you)甲(jia)招到了(le)(le)(le)(le)(le)學員，三(san)人(ren)(ren)(ren)辛苦一個月掙(zheng)(zheng)了(le)(le)(le)(le)(le)1000元(yuan)錢，在(zai)(zai)(zai)利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配時，甲(jia)提(ti)(ti)出(chu)自己拿200元(yuan)，乙(yi)、丙(bing)(bing)(bing)兩(liang)人(ren)(ren)(ren)各400元(yuan)，并約定：以后不(bu)管(guan)甲(jia)掙(zheng)(zheng)多少(shao)，乙(yi)、丙(bing)(bing)(bing)二人(ren)(ren)(ren)都按400元(yuan)提(ti)(ti)取利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)紅，乙(yi)、丙(bing)(bing)(bing)二人(ren)(ren)(ren)沒(mei)有(you)異議。第(di)二個月，依然只(zhi)有(you)甲(jia)招到了(le)(le)(le)(le)(le)學員，這一次的(de)(de)(de)(de)收(shou)益是(shi)5000元(yuan)，當甲(jia)拿出(chu)800元(yuan)平分(fen)(fen)(fen)(fen)(fen)給乙(yi)、丙(bing)(bing)(bing)時，遭到了(le)(le)(le)(le)(le)二人(ren)(ren)(ren)的(de)(de)(de)(de)拒(ju)絕。不(bu)過，當甲(jia)拿出(chu)第(di)一次分(fen)(fen)(fen)(fen)(fen)紅時三(san)人(ren)(ren)(ren)簽(qian)署的(de)(de)(de)(de)利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配方(fang)案(an)(an)時，乙(yi)、丙(bing)(bing)(bing)啞口無言。案(an)(an)例(li)(li)(li)分(fen)(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)：有(you)數據顯示，90％的(de)(de)(de)(de)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)(zai)創業(ye)(ye)(ye)(ye)初期因(yin)(yin)利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配不(bu)當導致(zhi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)倒(dao)(dao)閉(bi)。這些倒(dao)(dao)閉(bi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)不(bu)是(shi)沒(mei)有(you)掙(zheng)(zheng)到錢，而是(shi)掙(zheng)(zheng)到了(le)(le)(le)(le)(le)錢卻因(yin)(yin)為利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配產(chan)生(sheng)(sheng)(sheng)(sheng)了(le)(le)(le)(le)(le)分(fen)(fen)(fen)(fen)(fen)歧，最終導致(zhi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)關(guan)門(men)(men)倒(dao)(dao)閉(bi)。公司創業(ye)(ye)(ye)(ye)初期在(zai)(zai)(zai)進(jin)行利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配時，首(shou)先要制(zhi)定合(he)(he)(he)(he)(he)(he)理(li)(li)的(de)(de)(de)(de)利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配方(fang)案(an)(an)，并嚴格按照方(fang)案(an)(an)執行，否則將使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)面臨因(yin)(yin)利(li)潤(run)(run)(run)分(fen)(fen)(fen)(fen)(fen)配產(chan)生(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)各種負面問題。

四、小微企業財務(wu)風險防范策略(lve)

（一）樹(shu)立企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)意(yi)識(shi)。加(jia)強企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)的基礎設(she)施建(jian)設(she)，培養企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)人(ren)員(yuan)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)識(shi)別(bie)和(he)防(fang)范意(yi)識(shi)，提高風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)防(fang)控(kong)能(neng)力(li)。對(dui)財(cai)務(wu)(wu)(wu)(wu)人(ren)員(yuan)進(jin)行(xing)專門(men)(men)的風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)培訓［3］，使(shi)財(cai)務(wu)(wu)(wu)(wu)人(ren)員(yuan)全(quan)面(mian)掌(zhang)握企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)論，能(neng)夠對(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內外(wai)部環境變化進(jin)行(xing)準確分(fen)析(xi)(xi)，針對(dui)國(guo)家(jia)政(zheng)府部門(men)(men)最(zui)新頒布(bu)的政(zheng)策及(ji)(ji)行(xing)業(ye)(ye)(ye)(ye)新動向，及(ji)(ji)時(shi)(shi)調整并作(zuo)出(chu)適合(he)本企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的財(cai)務(wu)(wu)(wu)(wu)定位(wei)，以便能(neng)夠及(ji)(ji)時(shi)(shi)防(fang)范和(he)減少企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)。（二(er)）建(jian)立、健全(quan)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)，理(li)(li)(li)(li)(li)順企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內部財(cai)務(wu)(wu)(wu)(wu)關系。針對(dui)各(ge)(ge)部門(men)(men)在企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)中的地(di)位(wei)和(he)作(zuo)用，明(ming)確規定各(ge)(ge)部門(men)(men)的權(quan)力(li)和(he)應承擔的職(zhi)責，細化各(ge)(ge)項企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)度(du)，加(jia)強日(ri)常(chang)管(guan)(guan)理(li)(li)(li)(li)(li)，真(zhen)正(zheng)做到權(quan)責分(fen)明(ming)、各(ge)(ge)司其職(zhi)，使(shi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內部財(cai)務(wu)(wu)(wu)(wu)關系清(qing)晰明(ming)了，有(you)利(li)于確保企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)制(zhi)(zhi)度(du)的全(quan)面(mian)落實，避免因權(quan)責不明(ming)，造(zao)成企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內部混亂(luan)，發生企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)。（三）建(jian)立小微企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)預警(jing)體系。編制(zhi)(zhi)小微企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)現(xian)金流(liu)量預算，財(cai)務(wu)(wu)(wu)(wu)管(guan)(guan)理(li)(li)(li)(li)(li)人(ren)員(yuan)可以根(gen)據現(xian)金流(liu)動情(qing)況實時(shi)(shi)了解(jie)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)運營(ying)動態，當企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)應收賬(zhang)款或(huo)存(cun)貨大幅度(du)減少時(shi)(shi)，表明(ming)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)產品積壓少、資金回籠情(qing)況良好。當企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)應收賬(zhang)款或(huo)存(cun)貨大幅度(du)上升時(shi)(shi)［4］123－124，表時(shi)(shi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)運營(ying)存(cun)在風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)。所以要(yao)定期利(li)用企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)現(xian)金流(liu)量、資產負債、企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)利(li)潤(run)數據進(jin)行(xing)實時(shi)(shi)分(fen)析(xi)(xi)，對(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)進(jin)行(xing)綜合(he)評(ping)價(jia)和(he)預估(gu)，建(jian)立企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)長期財(cai)務(wu)(wu)(wu)(wu)預警(jing)體系［5］269－300。財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)能(neng)夠全(quan)面(mian)反映企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的經營(ying)狀(zhuang)況，如果(guo)不能(neng)及(ji)(ji)時(shi)(shi)采取(qu)措施進(jin)行(xing)防(fang)范和(he)化解(jie)，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)經營(ying)就會陷(xian)入危機。因此，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)必須(xu)樹(shu)立財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)(li)和(he)防(fang)范識(shi)別(bie)意(yi)識(shi)［6］229－300，從實際出(chu)發，建(jian)立企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)防(fang)控(kong)長效機制(zhi)(zhi)，才能(neng)及(ji)(ji)時(shi)(shi)有(you)效地(di)防(fang)止風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)事件的發生，將企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)降至最(zui)低點(dian)。

作者:王(wang)甲(jia)迎(ying) 單(dan)位:三門峽職業技術學(xue)院

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