论中小企业财务管理存在的问题及对策【参考】.docxVIP

论中小企业财务管理存在的问题及对策摘要 从改革开放到现在，我国经济发展取得了很大的成就，尤其以中小企业的发展尤为迅猛，从中涌现了一些中小企业中的佼佼者，他们通过自己的不断探索和创新，为我国中小企业的成长提供了宝贵的经验。但是市场变化无常，很多知名企业在发展的过程中由于财务管理上的问题，对企业的发展造成了严重的影响。随着社会主义市场经济的深入发展，现代企业制度基本形成。而在现代企业制度中，企业财务管理体系是作为企业管理的重要环节，对提高企业的核心竞争力、促进企业的持续发展具有不可比拟的现实意义。但是，当前我国很多企业在建立之初没有组建基本的财务管理体系，财务目标不明确，责任划分不清楚，导致企业的各项战略及制度无法实施。很多企业都是从中小企业中分化出来的，管理者只注重如何实现企业价值最大化，忽视了内部的财务管理问题，极大的限制了财务管理体系促进企业发展的潜在职能。本文以辽宁北方钢管有限公司为案例，从目前我国中小企业财务管理的实际情况出发，针对其中存在的一些弊端和问题，提出应加强中小企业财务管理的措施，为我国中小企业的发展提供宝贵的经验。【关键词】中小企业 财务管理 财务控制 AbstractSince reform and opening up, Chinas economic development has made great achievements, especially with the development of the private enterprises is especially rapid, emerge in some private enterprises, through their own continuous exploration and innovation, the development of the private enterprises in our country provides valuable experience. But the market changes, and many well-known enterprises in the process of development because of the lack of financial management, caused serious influence on the development of enterprises. With the further development of the socialist market economy, the basic form of modern enterprise system. In the modern enterprise system, enterprise financial management system is as the important part of enterprise management, to improve the enterprises core competitiveness, promote the sustainable development of enterprises has incomparable practical significance. But, at the beginning of the established in many enterprises at present did not form a basic financial management system, financial goals are not clear, the responsibility is not clear, lead to the enterprise strategy and system cannot be implemented. Many enterprises are separated from private enterprises, managers only pay attention to how to realize the enterprise value maximization, ignore the internal financial management problems, greatly limits the potential function to promote the development of enterprise financial management system. Taking liaoning northern steel pipe co., L