CAJ | 학술논문

当前很多企业面临着财务压力，形成这些压力的原因有多种，有企业内部原因，也有外部环境原因。面对压力，有些企业特别是中小企业会因为财务压力过大走向破产的边缘甚至破产，也有的企业不但没有被财务压力压垮，反而更加兴旺发达。本文以中小企业为研究主体，对企业财务压力的概念、中小企业融资的特点、中小企业财务压力的来源、财务压力对中小企业的有利和不利影响及中小企业应对财务压力的措施进行了系统阐述，其完整性和正确性有待专家和学者批评和指正。
당전흔다기업면림착재무압력，형성저사압력적원인유다충，유기업내부원인，야유외부배경원인。면대압력，유사기업특별시중소기업회인위재무압력과대주향파산적변연심지파산，야유적기업불단몰유피재무압력압과，반이경가흥왕발체。본문이중소기업위연구주체，대기업재무압력적개념、중소기업융자적특점、중소기업재무압력적래원、재무압력대중소기업적유리화불리영향급중소기업응대재무압력적조시진행료계통천술，기완정성화정학성유대전가화학자비평화지정。
In current situation, most enterprises are faced with the financial pressure. There are a variety of reasons for the formation of the financial pressure. It＇ s always formed inside or outside the enterprises. Some enterprises, especially small and medium - sized enterprises, probably go to the edge of bankruptcy or even go bankrupt because their financial pressure is too strong, while other enterprises don＇ t collapse under the pressure, but become more prosperous. The article pays attention to the small and medium - sized enterprises and systematically elaborates the concept of financial pressure, the financing characteristics of small and medium - sized enterprises, the sources of the financial pressure, the advantages and disadvantages of the financial pressure to the small and medium- sized enterprises, and the solutions to relieve the financial pressure. The completeness and the correctness of this paper need to be criticized and commented by experts and scholars.