我国中小企业财务管理存在的问题及对策研究---毕业论文.doc

摘 要 中小企业是国民经济的重要组成部分，以其独特的经营方式和灵活的生产方式对经济的发展和社会的稳定起着举足轻重的促进作用。我国中小企业中有相当一部分忽视了财务管理的核心地位，管理思想僵化落后，使企业管理局限于生产经营型管理格局中，企业财务管理的作用没有得到充分发挥。同时，由于受宏观经济环境变化和体制的影响，中小企业在加强财务管理方面遇到了一定的阻力Small and medium-sized enterprise is an important part of the national economy, with its unique mode of operation and flexible production methods for economic development and social stability plays an important role in promoting. The small and medium-sized enterprises are quite part ignored in the financial management of the key position, and management thoughts, make enterprise administration rigid backward production operational management pattern to the role of enterprise financial management, no into full play. Meanwhile, the macroeconomic environment, due to the influence of changes and system, and small and medium-sized enterprises in strengthening financial management encountered some resistance. Here mainly from the small and medium-sized enterprises in financial management present situation, the modern financial management as the basis, through the analysis of the small and medium-sized enterprises, to find out the problems existing in the financial management, and to find out the causes of the existing problems and discusses the development of small and middle-sized enterprises financial management methods, improve financial management mechanism and enhance small and medium-sized enterprise management level. On this foundation, discuss enterprise under the new situation the development direction of financial management. Key words：Small and medium enterprises Financial management Enterprise Management目 录 前 言 1 1 我国中小企业发展概况及财务管理现状 2 1.1 我国中小企业发展概况 2 1.2 中小企业财务管理的现状 2 2 我国中小企业财务管理存在的问题 4 2.1 融资困难，资金严重不足 4 2.2 资产疏于管理，财务控制薄弱 4 2.2.1 对现金管理不到位，导致现金闲置或不足 4 2.2.2 应收账款周转缓慢，发生坏账呆账的风险加大 5 2.2.3 存货控制薄弱 5 2.2.4 成本费用管理水平低 6 2.2.5 资产流失、浪费严重 6 2.3 管理观念落后，管理模式僵化 6 2.4 财务管理人员素质不高，财务管理工作重视不够 7 2.5 财务会计工作流程不规范、不严格 8 2.6 财务风险意识淡薄，企业始终在高风险区运行 8 2.7 财务管理的目标定位不系统 9 2.8 中小企业财务机构不健全 9 3 加强中小企业财务管理的对策建议