033中小企业财务管理現状.docVIP

我国中小企业财务管理现存问题及对策 【摘 要】伴随着我国社会主义市场经济的飞速发展，我国的中小企业数量明显增加，尤其是我国加入世贸组织以来，更加为我国中小企业的发展提供了有利条件，但由于中小企业规模小、管理不够规范、受传统体制和宏观经济影响大等因素，使其面临许多困难和问题。本文围绕我国中小企业财务管理的现状展开了研究，剖析了当前我国中小企业在财务管理方面存在的诸多问题，并提出了相应的改善措施。 【关键词】中小企业；财务管理；融资；投资 Small and medium-sized enterprise financial management problems existing in our country and the countermeasures Abstract: With the rapid development of the socialist market economy in our country, obviously increase the number of small and medium-sized enterprises in China, especially since Chinas accession to the WTO, more provides favorable conditions for development of small and medium-sized enterprises in our country, but as a result of small scale, insufficient standard management of small and medium-sized enterprises, affected by the traditional system and macroeconomic factors, make its face many difficulties and problems. This paper around the status quo of small and medium-sized enterprise financial management problems and countermeasures for research, analyzed the current our country small and medium-sized enterprises exist many problems in financial management and put forward the corresponding improvement measures. Keywords: Small and medium-sized enterprises; Financial management; Financing; investment 目 录 摘要．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．1 Abstract．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．2 目录．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．．3一、中小企业的财务管理现状．．．．．．．．．．．．．．．．．．．．．．. . 4 （一）中小企业融资现状．．．．．．．．．．．．．．．．．．．．．．．．．.4 （二）中小企业投资的现状．．．．．．．．．．．．．．．．．．．．．. . 5 （三）中小企业成本管理现状．．．．．．．．．．．．．．．．．．．．．．．．.5 （四）中小企业内部控制现状．．．．．．．．．．．．．．．．．．．．．．．.6二、中小企业财务管理现存不足．．．．．．．．．．．．．．．．．．．．．. . 6 （一）融资困难，资金短缺．．．．．．．．．．．．．．．．．．．．．．. ．..6 （二）投资能力薄弱 ，缺乏科学性．．．．．．．．．．．．．．．．．．．．．．. ．. ．..7 （三）财务控制薄弱,缺乏有效的内部管理制度 ．．．．．．．．．．．．．．．．．．．．.．.．8 （四）管理模式僵硬,观念陈旧．．．．．．．．．．．．．． ．．．．. . 8 （五）财务会计工作流程不规范 ，人员素质不高．．．．．．．．．．．．．．．．..10 三、中小企业财务管理不足的对策．．．．．．．．．．．．．．．．.. ．．．．．．．．．．．．．10 （一）强化资金管理 ，加强融资能力，扩宽融资渠道．．．．．．．．．．．．．．．．．. ．. ．10 （二）科学投资决策 ，降低投资风险．．．．．．．．．．．．．．．．．. ．. ．11 （三）建立健全内部控制制度，加强内部控制