For large and medium-sized enterprises, small and micro enterprises play an extremely important and far-reaching role in improving local residents' employment and promoting economic development despite their small business scope and small amount of money and resources. According to the data, small and micro enterprises play an extremely important role in the national economy and society. In recent years, the overall macroeconomic economic downturn, China's small and micro enterprises preservation state is worrying, financial risks continue to increase. Avoiding financial risks is a necessary process for small and micro enterprises to survive and grow. In this paper based on the related concepts and theories, this paper points out that the small micro enterprise implementation of the prevention of financial risks of enterprise financing difficult problem, accounts receivable bad debts risk problem, a decline in investment return on equity in the process of risk, money resources run inventory scale control in the process of risk problem, analyze the risk problem in the process of distribution of profits. Then respectively from the optimization of corporate capital structure, establish perfect internal control system, to develop good risk management culture, establishing the financial risk early warning mechanism, seek professional help and promote small micro enterprise financial supervision and management ability these a few respects puts forward Suggestions for the optimization of small micro enterprise financial risk, hoping to help small micro enterprise realize safe running, has overcome many challenges and difficulties.
Key words: small and micro enterprises; Financial risks; Internal control; Prevention countermeasures
