我国小微企业财务管理问题研究.docVIP

PAGE PAGE 16 我国小微企业财务管理问题研究 摘要：随着我国社会主义市场经济的发展与革新，小微企业数量在全国企业总数中所占据的比重也越来越大。小微企业拥有庞大的基数，若仅仅以数量考虑出发，小微企业占了中小企业群体中的绝大多数，甚至占我国企业总数的百分之九九以上。在中国，小微企业存在于各行业、产业链、销售端、商圈和各类专业市场。普遍来说，小微企业生产规模较之其他类型企业要小，所提供的产品和服务也比较单一，并且在大多数情况下，其只有在特定区域有一定的市场份额，还具有十分鲜明的地域产业特点。 虽然其较之中大型企业，规模偏小，固定资产总值偏低，经济基础薄弱，企业员工人数也较少，资金流动性较差，生产能力不稳定，企业经营状况难以稳定，重置投资资本少，但其的蓬勃发展在解决劳动就业问题，增加地方税收，促进国民经济增长方面以及保持社会稳定方面还是发挥了不可比拟的重要作用。目前，全球经济发展动力不足，国内外金融环境不断恶化，部分产业生产能力过剩以及通货膨胀等种种问题，中国小微企业遇到了发展寒冬，其中主要原因之一便是中国的小微企业普遍缺乏健全规范的财务管理体系。所以，如果能够解决小微企业的财务管理问题，小微企业的生存与发展的形势就能得到较好的助推改善。 关键词：小微企业；财务管理；融资难 Financial Management of Small and micro businesses Abstract: With the development and creation of Chinese market economic, the number of small and micro enterprises has become a bigger and bigger part in the whole number of Chinese enterprises. As the quantity of small and micro enterprises are large, if only considered on the numbers, they take a really large part in the small and medium enterprises and are 99% of the whole enterprises. They exist on all the professional markets,industrial chain. business circles and so on. Most of their scales of production are small,and the kinds of products and services provided by them are single which means they only have market shares in special district with obvious regional industrial characteristics. Although compared to medium and large enterprises, small-scale, low fixed assets, weak economic foundation, number of employees and fewer poor liquidity, the production capacity of unstable business conditions difficult to stabilize, reset investment less capital, but it flourished in solving the employment problem, increase local tax revenue, promote the growth of the national economy and maintaining social stability is still played an important role unparalleled. Currently, the global economic development, lack of motivation, deteriorating financial conditions at home and abroad, some industry overcapacity and inflation and other problems, China encountered a small micro-enterprise de