试论中小企业风险管理的问题及措施  

Discussion on the Problems and Measures of the Risk Management of Small and Medium-sized Enterprises

作　　者：范蕾 刘慧[1] FAN Lei;LIU Hui(Changchun University of Technology)

机构地区：[1]长春工业大学

出　　处：《中国商论》2021年第12期139-141,共3页China Journal of Commerce

摘　　要：改革开放以来,中国的中小企业迅速发展,在国民经济中占有重要地位。根据目前的统计,在中国所有企业中,有90%是中小企业,这对我国的经济增长、就业、招聘和社会保障至关重要。但是,中国大多数中小型企业往往只关注短期利润,却忽略了公司的长期发展,尤其是很多企业在日常发展中缺乏风险管理策略和专门风险管理部门的设置。此外,我国中小企业的财务运作不够规范也导致会计混乱,信息错误,管理不善,资本管理不受控制,增加交易成本和资金投入等风险,最终造成的结局就是中小企业的发展受到阻碍。中国的大多数中小企业是私营企业,国有中小企业和外资中小企业所占的比例相对较低。由于员工人数少且缺乏高技能、高科技的劳动力,因此很难应对激烈的市场竞争。总体而言,中小企业风险管理存在很多问题,风险管理是现代业务管理的重要工具,对预防风险、减少不必要的损失、提高投资回报率具有积极的作用。Since the reform and opening up,China's small and medium-sized enterprises have developed rapidly and occupy an important position in the national economy.According to current statistics,90%of all Chinese enterprises are small and medium-sized enterprises,which are vital to China’s economic growth,employment,recruitment and social security.However,most small and medium-sized enterprises in China only focus on short-term profi ts,but ignore the long-term development of the company.In particular,many enterprises lack risk management strategies and the establishment of specialized risk management departments in their daily development.In addition,the lack of standardization of the fi nancial operations of China’s SMEs has led to accounting confusion,information errors,poor management,uncontrolled capital management,increased the risk of transaction costs and capital investment and the ultimate result is that the development of SMEs is hindered.Most SMEs in China are private enterprises,and the proportion of state-owned SMEs and foreign-funded SMEs is relatively low.Due to the small number of employees and the lack of highly skilled and high-tech labor,it is diffi cult to cope with fi erce market competition.Generally speaking,there are many problems in the risk management of small and medium-sized enterprises.Risk management is an important tool for modern business management.It has a positive effect on preventing risks,reducing unnecessary losses,and increasing the rate of return on investment.

关 键 词：风险管理 中小企业 社会生产力 内部环境 管理 

分 类 号：F273[经济管理—企业管理]