科技型中小企业YJJ财务风险识别及应对研究

Tongji University Master of Business Administration AbstractABSTRACTAt present,the economic situation is complex and changeable,and the opportunitiesand challenges coexist in the market.The development of small and medium-sizedenterprises in science and technology is encountering more and more uncertain risks,andthe financial risk is one of the threats to the healthy operation of small and medium-sizedenterprises in science and technology.Therefore,for small and medium-sized enterprisesbased on science and technology,it is necessary to improve their awareness of financialrisk early warning and prevention,and have the ability to proactively prevent financial risksand solve problems,so as to ensure their sustainable development and maintain their corecompetitiveness in the fierce market competition.Compared with large enterprises in thesame industry,small and medium-sized enterprises in science and technology arerelatively small in terms of operation scale,asset scale and personnel scale.In currentchanging economic environment,small and medium-sized enterprises in science andtechnology are faced with many difficulties in their development.Therefore,our marketeconomy development should pay more attention to small and medium-sized enterprisesin technology and difficulties and problems,especially the financial risk of small andmedium-sized enterprises is a road block in their development.Only by raising theawareness of financial risk prevention,strengthening the means of financial riskprevention,and skillfully using scientific means of financial risk management in enterprisemanagement,can the healthy and sustainable development of small and medium-sizedenterprises in science and technology be guaranteed to a greater extent.Financialmanagement level is an important label to reflect the development of enterprises.Effective financial management strategy is one of the important means to ensure thestable operation of enterprises.This paper mainly uses inductive analysis method and comparative analysis methodto collect a large number of theoretical data,carries out a study combining with therelevant cases of four small and medium-sized technology enterprises,compares thefinancial risks faced by each enterprise,analyzes the similarities and differences,and finallydraws a conclusion.Taking YJJ Company as a practical case,this paper puts forward theproblems of financial risks faced by small and medium-sized enterprises in science andtechnology,and analyzes the causes of financial risks.The current financial risk of YJJcompany shows that the capital is too dispersed and the short-term solvency is weak.Theproblems in YJJ Company's financial risk prevention include unstable financial situation,unreasonable capital allocation,unreasonable governance structure,imperfect financialsystem and unreasonable investment decisions.The causes of corporate financial riskprevention problems are respectively weak awareness of financial risk prevention,financialrisk information