中小企业财务管理外文翻译文献.docxVIP

中小企业财务管理外文翻 译文献 文献信息： 文献标题：Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives （马来西亚中小 企业的优势和劣势：财务管理视角） 国外作者:Norasikin Salikin 国外作者: Norasikin Salikin, Norailis Ab Wahab, Izlawanie Muhammad 文献出处：《Procedia - Social and Behavioral Sciences》,2014,129:334-340 字数统计：英文1918单词，10677字符；中文3291汉字 外文文献： Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives Abstract In Mai町sia，97.3% of business establishments are comprised of small and medium enterprises (SMEs) which account for about 52.7% of total employment that is generated in the country. Malaysian government through the Ministry of International Trade and Industry (MITI) and its agencies works hard on assisting SMEs through various activities to promote exposures on prudent flnancial management. This paper aims to identify the flnancial strengths and weaknesses face by SMEs in helping those entities to plan appropriate financial management programme. Semi- structured interviews were conducted among thirty five SMEs that are willing to participate voluntarily. This study found that capital is the key elements in both strengths and weakness among SMEs. Running the business without any external capital (loan) reducing the financial risk of the business. It will be easier for the managers to make business decisions without any constraint as there is no limitation set by fund provider. The study also revealed capital insufficiency is the crucial problems among SMEs which might due to the difficulties to obtain external fund. Although the results should be taken with caution, nevertheless financial management is vital in order to face new business challenges as well as for the survival of the business in the future. Keywords: Small Medium Enterprises; SMEs; Financial Management 1.Introduction Small and medium enterprises (SMEs) play important roles in Malaysian economy. Report of Malaysia Economic Census 2011 showed that there were 645，136 SMEs operating in Malaysia，repres