对家族式小企业财务管理问题思考及对策 毕业论文.doc

对家族式小企业财务管理问题思考及对策 毕业论文 对家族式小企业财务管理问题的思考和对策摘要现阶段，我国正处于计划经济向市场经济转型的“攻坚”阶段，企业在深化改革中必然出现诸多的新情况、新问题、新矛盾、新难点，尚需要一个磨合、治理的过程，特别是家族式小企业更处于“起步发展”的“弱势”阶段，其暴露和存在的不少问题影响和制约家族式小企业发展壮大。因此，本文针对家族式小企业内部财务管理中存在的问题，从如何加强政府宏观调控和企业内部管理等方面，提出了一些规范和强化财务管理的思路及对策措施，对家族式小企业的可持续发展具有一定的积极促进作用和参考价值。关键词家族企业； 财务管理； 问题对策 Problems And Measures to the Enterprises-on-generation-basisAbstract：At present China’s economy is still in transitional period which is shifting fromplanned economy to market-oriented one. During the process of deepening reformenterprises will inevitably confront with many new situations problems conflicts anddifficulties which must takes time to get adapted to and take control. As far asenterprises-on-generation-basis are concerned most of them are in the shape and theirpotential and competence need to be further strengthened. So the existing problems withinthem have presented barriers against their further development and expansion. Based onthe internal financial problems faced by such enterprises this paper suggests speculationsand measures taken on how to standardize financial management from the perspective ofstrengthening government macro-control and internal management in enterprises. Thispaper means to play a positive role in and give reference to the sustainable development ofenterprises-on-generation-basis.Key words ： enterprises-on-generation-basis financial management problems andmeasures 目 录引 言 .................................................................. 1一、我国现阶段家族式小企业的发展现状及其发展趋势分析 ..................... 1 （一）我国现阶段家族式小企业发展的现状分析............................ 1 （二）我国家族式小企业的发展趋势预测.................................. 4二、我国家族式小企业财务管理中存在的问题 ................................. 5 （一）社会环境影响、地方政府及职能部门调控不到位...................... 5 （二）内部筹资有限，经营风险偏高...................................... 6 （三）利润计算不科学，税收筹划不合理.................................. 7 （四）内部控制失效，企业业绩评价不合理................................ 8 （五）财务人员亲缘化专业素质水平低................................... 9三、解决家族式小企业财务管理问题的有效对策 .........