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在当前经济增长速度放缓的情况下,中小企业所处的经济环境恶化,盈利能力下降,由此引发了许多中小企业的财务风险。中小企业由于其抗风险能力较差,决定了中小企业在经济波动的冲击下很容易破产。风险管理在现代企业管理中起到重要的作用,逐渐成为影响企业发展的重要因素。截至2014年年底,某市中小企业增加值完成1578亿元,占全市GDP的52.5%,实缴税金195亿元,中小企业14万多户,从业人员达62.1万人。中小企业的发展对经济来说意义是重大的。
Given the current slowdown in economic growth, the economic environment in which SMEs are experiencing deteriorating and their profitability declines has triggered the financial risks of many small and medium-sized enterprises. Because of their poor anti-risk ability, SMEs have decided that small and medium-sized enterprises can easily bankrupt under the impact of economic fluctuations. Risk management plays an important role in modern enterprise management and has gradually become an important factor affecting the development of enterprises. By the end of 2014, the added value of SMEs in a certain city reached 157.8 billion yuan, accounting for 52.5% of the city’s total GDP, tax of 19.5 billion yuan, more than 140,000 small and medium-sized enterprises, and 621,000 employees. The development of small and medium-sized enterprises is significant for the economy.