学士学位论文—-东莞市盈聚电子财务管理存在的问题及对策.doc

东莞理工学院城市学院 本 科 毕 业 论 文 学 号： 系 别： 财经系 专业班级： 2012级会计学（财务管理）4班 指导教师姓名及职称： 起止时间: 2015 年 9 月— 2016 年 4 月 摘 要 近年来，东莞中小企业发展迅速，已成为东莞经济的重要组成部分。东莞中小企业在经济和社会发展中发挥着不可替代的重要作用，在日益激烈的竞争中，中小企业逐渐处于劣势，制约中小企业发展的关键问题是财务管理问题，对企业的财务管理问题进行研究就显得尤为重要。因此，如何积极推进东莞中小企业财务管理的探索和研究，就成为东莞目前财务管理工作的重要内容之一。文章通过对东莞盈聚电子有限公司财务管理存在的问题进行了分析，如融资渠道狭窄，融资能力低下；成本控制不力，存货积压；投资能力弱，决策不科学等。接着针对财务管理存在的问题进行成因分析，如企业经营者财务管理观念淡薄；管理者专业水平差等。最后提出一些改善的建议：提高企业自身融资能力，拓展融资渠道；加强成本控制，建立存货控制机制；正确进行投资决策等。对中小企业来说，加强财务管理工作是非常必要而有意义的。 关键词： 财务管理 融资 成本控制 Abstract In recent years, dongguan small and medium-sized enterprise development is rapid, has become an important part of dongguan economy. Dongguan small and medium-sized enterprise in economic and social development plays an irreplaceable important role in the increasingly fierce competition, small and medium-sized enterprises at a disadvantage, restricting the development of small and medium-sized enterprises is the key problem of financial management problems, to the enterprise is particularly important to study the financial management problems. Therefore, how to actively promote the dongguan small and medium-sized enterprise financial management of exploration and research, has become the dongguan currently one of the important contents of financial management. Based on dongguan surplus gather electronic co., LTD., the financial management problems are analyzed, such as narrow financing channels, financing capability is low; Lack of cost control, inventory backlog; Investment ability is weak, decision-making is not scientific and so on. Then aiming at the existing problem of financial management to cause analysis, such as business operators viewpoint of financial management is weak; Poor management professional level. Finally put forward some improvement Suggestions: to improve their own financing ability, expand the financing channels; Strengthen cost control, inventory c