毕业论文-_中小企业财务管理问题的研究.docVIP

河南财经政法大学本科生毕业论文 中小企业财务管理问题研究 姓　　名 学　　号 专　　业 指导教师 2012年月日关键词：  Abstract Most of the enterprises are small and medium enterprises in our country. In Chinas economic development small and medium-sized enterprise play an important position and role, But according to the statistics, the small and medium enterprise life expectancy is 2.9 years. Enterprise incubation periods is long, enterprise life cycle is short, the situation is caused by the external and internal causes, in which financial management level is one of the important internal factors. In the commodity economy, financial management has always been an enterprises basic economic management activities. The current enterprise capital shortage has become a main obstacle troubled many enterprise in the normal operation. Enterprise financial management ability, capital strategy ability, directly determine the enterprise management effect quality. This paper analyzes financial management main problems in small and medium enterprise, and puts forward measures aimed at improving the present situation of the small and medium- sized enterprise financial management. Key Words: Small and medium enterprises；Financial management；ountermeasures  目　录摘　要…………………………………………………………………………………………1 Abstract………………………………………………………………………………………2 一、中小企业财务管理的含义………………………………………………………………4 （一）现金流转概念…………………………………………………………………………4 （二）现金流转出现不平衡的分析…………………………………………………………4 1. 影响企业现金流转的内部原因………………………………………………………4 2. 影响中小企业现金流转的外部原因……………………………………………5 二、中小企业财务管理存在的问题…………………………………………………………6 （一）财务管理理念陈旧……………………………………………………………………6 （二）财务管理规章制度不健全，财务创业人员素质不高………………………………6 （四）投资能力相对较弱，且缺乏科学……………………………………………………7 （五）财务风险意识淡薄……………………………………………………………………7 三、中小企业财务管理问题原因分析………………………………………………………8 （一）公司治理机构有待改善………………………………………………………………9 （二）缺乏信用和可抵押的资产……………………………………………………………9 （三）市场环境不完善导致中小企业财务成本偏高………………………………………9 （四）中小企业服务体系建设滞后…………………………………………………………9 四、优化中小企业财务管理机制的对策建议………………………………………………9 （一）树立现代化财务管理理念……………………………………………………………9 （二）确立科学的财务管理目标………………………………