浅析中小企业财务管理的问题及对策研究.docVIP

浅析中小企业财务管理的问题及对策研究PAGE PAGE 1浅析中小企业财务管理的问题及对策研究摘 要中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的作用。目前，我国已注册的中小企业数量已达1000多万家，工业生产总值占全部工业生产总值60%以上，提供的就业机会约占全国社会就业机会的75%，约80%的新增就业人口是由中小企业吸收的。但由于其产出规模小,资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,使得中小企业在财务管理方面存在着自身发展和市场经济均不适应的情况,本文针对目前中小企业存在融资困难、财务控制薄弱、管理模式僵化等问题提出了政府积极扶持、严格资金管理、改进会计处理方法、加强财会队伍建设的解决对策。 关键词：中小企业/财务管理/问题与对策/Analysis of SME financial management problems and countermeasuresABSTRACTSMEs are an important part of the national economy, plays a pivotal role in economic development and social stability. At present, China has registered the number of SMEs reached more than 1000 million, the gross industrial output value accounted for more than 60% of the total industrial GDP and provide employment opportunities for about 75 percent of the national social employment opportunities, about 80% of new employed population are absorbed by the small and medium enterprises. However, due to its small scale of output, capital and technology constitute the lower, subject to the traditional system and the external macro-economic impact and other factors, makes the existence of their own development and the market economy are not suited to the small and medium enterprises in financial management, this paper is currently SMEs financing problems, weaknesses in financial control, rigid management model is proposed to actively support the government, and strict money management, to improve the accounting treatment, strengthen the accounting team building solutions.KEY WORDS SME financial management problems and countermeasures目 录一、中小企业财务管理现状………………………………………5二、中小企业财务管理的问题及原因分析………………………5（一）所有权、经营权不分，管理者专业水平差…………………5（二）中小企业经营规模小，实力较差……………………………6（三）财务管理观念陈旧，财务管理水平低下……………………6（四）财务控制不到位，内部控制制度缺失，财务监控不力……6三、解决中下企业财务管理问题的相关对策……………………7（一）改善中小企业财务管理模式…………………………………7（二）设立中小企业融资机构………………………………………7（三）实现对企业财务控制上的规范………………………………8（四）扩大企业融资渠道……………………………………………8（五）加强中小企业财会人员队伍建设……………………………9四、对财务管理创新的方法………………………………………9（一）财务管理理念上的创新…………………………………9 （二）财务管理职能上的创新…………………………………