中小企业财务管理中的问题研究 企业财务管理会计学等专业学士学位论文.docVIP

中小企业财务管理中的问题研究 THE RESERCH OF FINANCIAL MANAGEMENT PROBLEMS IN SMALL AND MEDIUM-SIZED ENTERPRISES 专 业： 姓 名： 指 导 教 师： 申请学位级别： 学 士 论文提交日期： 2012年6月5日 学位授予单位： 摘 要 在中国市场经济发展的过程中，各类中小企业破岩而出，不断展现生机勃勃的姿态，对于活跃市场,增加就业,促进经济活力等方面发挥了重要的作用，是维护社会稳定繁荣的重要力量，也是市场经济发展的重要支撑。中小企业以其灵活的组织形式和管理者强烈的危机意识和创新意识，成为一个国家经济的基本动力。各国的经济发展历程都表明：市场经济的发展，离不开对中小企业的依赖。然而，由于受到外在宏观环境和内在经营管理体制特点的影响，自中小企业诞生之日起，就问题频频。本文从研究中小企业财务管理中的问题入手，着眼于解决中小企业发展的中长期策略。本文主要包括五部分：首先对中小企业财务管理的内涵进行定义并对现有的相关研究成果进行综述；其次对中小企业的发展现状、特点及发展瓶颈进行分析；第三：中小企业财务管理中的问题及原因进行分析，主要从企业资本结构，融资，内部控制，投资及财务观念方面进行阐述；第四：提升中小企业财务管理策略；第五：基于我所实习企业进行实证分析。 关键词：中小企业；财务管理；问题 ABSTRACT As Chinas market economy develops, types of SMEs broken rock out and continue to play an important role in the market economy: increasing employment, promoting economic vitality, maintaining social stability and prosperity. SMEs are also an important support for the development of market economy. Small and medium-sizes enterprises, with its flexible organizational forms and managers’ strong sense of crisis innovation, are the basic driving force to a economy entity. The economic practices in all the developed countries show that the development of market economy should rely on small and medium enterprises. However, due to the characteristics of the external macro-environment and internal management system, the questions annoy the SMEs since the date of its birth. This paper, which is start from the financial management of SMEs in research, aims at solving the medium-and long-term strategy of the development of SMEs. This article consists of five parts: first of all, I will define the concept of the financial management of SMEs and existing research results are reviewed; Second, I will introduce the condition, characteristics and bottlenecks of SMEs; Third, I will detail financial management problems and the reasons for the problems. The reasons mainly concluded from the capital structure, financing, internal controls, investment and financial concepts; F