摘要：中小民营企业占全国公司总数90％以上，是我国社会主义市场经济中最具生机和活力的群体。但在竞争激烈的市场环境中，受宏观、微观因素的影响，尤其是企业内部结构中混乱的管理制度、淡薄的风险意识和缺乏科学性的财务决策，企业财务风险不断加剧，阻碍企业向着合理、科学、健康的方向发展。

　　　因此，企业应对财务风险管理给予更多关注，建立起完善的风险防范机制，通过加强企业筹资和投资风险控制、提高相关管理人员素质、建立健全企业财务制度和风险预警机制，达到积极减少或降低企业财务风险的目的。这对于增强企业竞争力，提高经济效益，保障企业的生存与发展，进而促进我国国民经济的健康发展具有重要意义。

关键词：财务风险；成因；防范措施

Abstract:Small and medium-sized private enterprises which accounts for more than 90% of the total enterprises in China are the groups with most vigor and vitality in socialist market economy. But in the market with fierce competitions, influenced by macro and micro-factors, especially the disordered management system in the internal structure of enterprises, the lack of risk awareness and scientific financial decisions, financial risks in enterprises are intensifying and hinder the rational, scientific and health development of enterprises. 

　　　Therefore, enterprises should pay more attention to the financial risk management, establish mature risk prevention mechanism and reduce the enterprise financial risks by tightening the risk control in enterprise financing and investment, improving qualities of related management staffs and establishing wholesome enterprise financial system and risk pre-warning mechanism. It is of great significance in strengthening enterprise competitiveness and economic performance, ensuring the survival and development of enterprises and promoting healthy development of the national economy in China. 

Keywords: financial risk；causes；preventive measures

　　　中小民营企业的发展是中国经济发展的有力保障和有益支撑，企业应对各类风险加以预测、识别、控制和处理。通过对中小民营企业财务风险现状的剖析及成因的透视，我们一定能够找到更好的应对策略，并且能够采取更为直接的应对措施积极面对挑战，减少或降低财务风险，从而提高企业经济运行质量，增强企业的竞争力，促进企业的健康发展。