aemzpgu中小企业财务管理现状及策略.docVIP

生命是永恒不断的创造，因为在它内部蕴含着过剩的精力，它不断流溢，越出时间和空间的界限，它不停地追求，以形形色色的自我表现的形式表现出来。－－泰戈尔THE STATUS OF SMALL ANDMEDIUM-SIZED FINANCIAL MANAGEMENT AND COUNTERMEDSURES ABSTRACT SMEs in Chinas economy plays an irreplaceable role, but by small and medium enterprises are faced with financing difficulties, weak investment, weak financial controls, management issues such as the rigid model. These problems seriously hindered the development of SMEs. In this paper, Chinas small and medium-sized financial management of the status quo and its problems were analyzed. These problems that SMEs have the reasons for its internal and external reasons, internal reasons for small and medium-sized business is a lack of capacity and financing, financing small scale and low credit rating. The reason is that the protection of the law outside of the lag and the unreasonable financial instruments, the monopoly of state-owned commercial banks, the lack of small and medium-sized social intermediary system. The above analysis, this paper put forward to address these issues the corresponding market-oriented measures such as investment, enterprise funds to strengthen management, to strengthen the accounting team building, improve the quality of full management, business credit, make full use of national support policies. KEY WORDS: small and medium-sized，financial management，development， roblems,strategies 目　录 前　言 1 第1章 中小企业的概述 2 1.1 中小企业 2 1.2 中小企业的作用 3 1.2.1 提供新的就业机会 3 1.2.2 刺激竞争 3 1.2.3 成为大企业重要的合作伙伴 3 1.2.4 提高生产和服务的效率 3 第2章 中小企业财务管理的现状及其产生的原因 5 2.1 融资困难，资金严重不足 5 2.2 投资能力较弱且缺乏科学性 5 2.3 财务控制薄弱 5 2.4 管理模式僵化，管理观念陈旧 6 2.5 难于规避财务负债的陷阱 6 第3章 中小企业财务管理中存在问题的对策 8 3.1 从企业自身方面入手 8 3.1.1 投资面向市场，进行投资决策，降低投资风险 8 3.1.2 企业强化资金管理，加强财务控制 8 3.1.3 优化财务结构，平衡高成长和稳健发展 9 3.1.4 加强财会队伍建设，提高企业全员的管理素质 11 3.2 从国家的扶持政策入手 11 第4章 中小企业发展趋势 13 4.1 加快发展速度 13 4.2 企业集群的出现 13 4.3 参与世界经济一体化 13 4.4 大企业的产生 13 结　论 14 谢 辞 15 参考文献 16 附　录 18  前　言 中小企业的存在和发展是一种世界性的现象。伴随世界经济的高速前进，中小企业在各国都曾经历由被轻视与否定到被重视与肯定的发展过程。现在，中小企业在社会经济发展中具有十分重要的地位和作用，它们是国民经济发展的