中小企业财务管理中存在的问题及对策_——以鹏达塑料有限公司为例（毕业论文）.docVIP

沈 阳 理 工 大 学 应 用 技 术 学 院 毕业设计（论文） 题 目： 学 院： 经济与管理学院 专 业： 会计学 学生姓名： 指导教师： 二零一五年三月九日 摘 要 中小企业作为国民经济的重要组成部分，在我国的经济格局中所占有的地位非常重要，为我国的经济发展做出了巨大的贡献。但中小企业财务管理存在的问题已然成为其发展障碍。我们要大力发展中小型企业，逐步改善中小型企业中存在的问题，而这些问题的核心是财务管理问题。只有对中小企业实行科学的、务实的、刚性的财务管理，带动和牵制企业其它专业管理，才能有望实现企业利润最大化或企业价值最大化的目标。 本文以鹏达塑料有限公司为例，就流动资产结构问题进行剖析，对固定资产管理的程序和办法进行了规范，对成本费用的测算与控制内容应用进行了讲解，要求中小企业技术创新以实现成本费用下降，讨论了筹资资金应关注的问题和风险。提高中小企业的财务管理水平、企业管理水平，对建立现代企业制度、完善社会主义市场经济体制，具有十分重要的和长远的意义。 关键词：鹏达塑料有限公司；财务管理；筹资；成本费用 Abstract Small and medium-sized enterprises as an important part of the national economy, in the pattern of our countrys economy status is very important, for our countrys economic development has made a great contribution. But the problems existing in the small and medium-sized enterprise financial management has become the barriers in the development of its. We will vigorously develop small and medium-sized enterprises, and gradually improve the problems of small and medium-sized enterprises, which is the core of the financial management problems. Only for small and medium-sized enterprises implement scientific and pragmatic, rigid financial management, drive and other professional management in enterprises, can be expected to maximize corporate profits and enterprise value maximization goals. Taking peng da plastic co., LTD as an example, analyzes the current assets structure problem, on the procedures and methods for fixed assets management norms, the cost of measurement and control application for content, requirements of small and medium-sized enterprise technology innovation to achieve cost down, discusses the financing funds should focus on problems and risks. Improve the level of small and medium-sized enterprise financial management, enterprise management level, to establish modern enterprise system, perfecting the system of socialist market economy, it is very important and long-term significance. Key words: Peng da plasti