论我国中小企业财务管理中存在的问题及解决对策研讨.docVIP

成人高等学历教育毕业设计（论文） 论我国中小企业财务管理中存在的问题 及解决对策 学生姓名：游 正 利 学 号：201101519 指导教师：陈 海 龙 专 业：工商管理（高起本） 重庆大学继续教育学院 二O一五年十一月 Graduation Design (Thesis) of Chongqing University On the problems and Countermeasures in the financial management of small and medium sized enterprises in China Undergraduate: Zhengli You Supervisor: Prof. Hailong Chen Major: Industrial and commercial management The College of Continuous Education Chongqing University November 2015摘要 随着我国社会主义市场经济的不断发展，中小企业如雨后春笋般的出现在市场经济环境下，并成为国民经济的重要组成部分。近年来，我国也逐渐意识到中小企业对我国的整体经济发展和社会稳定起着不可或缺的促进作用。 据统计，我国现中小企业已注册的已多达一百多万家，中小企业工业生产总值占社会全部工业生产总值的一半以上，提供的就业机会占全国社会就业机会的四分之三，其中，大约有80%的新增就业人口是由中小企业所吸收的，中小企业在社会经济中的地位和作用越来越被广大人们认识和重视，中小企业已逐渐成为我国经济发展的主力军。 但是由于大多数的中小企业经营者都不是不具备财务管理专业的知识，且不具备财务管理的意识，导致中小企业中财务管理处于弱势地位，严重缺乏内部管理制度，致使中小企业得不到发展，却又无处可寻。本文深入讨论了中小企业对于企业领导者、内部管理制度、财务人员要求、财务管理目标等问题做出分析，提出合理的改进建立，致力于提高中小企业财务管理能力，完善财务管理机制。提高企业的核心竞争力，促进中小企业的健康发展。 【关键词】：中小企业，财务管理，存在问题，解决对策 ABSTRACT With the development of socialist market economy, small and medium enterprises are springing up in the market economy environment, and become an important part of the national economy. In recent years, China has gradually realized that small and medium-sized enterprises play an important role in promoting the overall economic development and social stability of our country. According to statistics, Chinas SMEs have been registered as many as more than 100 million, the total industrial production value of small and medium enterprises accounted for more than half of the total industrial production, the employment opportunities accounted for 3/4 of the countrys social employment, which, about 80% of the new employment population is absorbed by small and medium enterprises in the social economy status and role is increasingly recognized and valued, small and medium enterprises has gradually become the main force of Chinas economic development. But because most of the small and medium-sized enterprise managers are