XX师范大学自考本科生毕业论文
题目：中小企业财务管理存在的问题与对策探讨
专 业: 会计 姓 名: 学 号: 指导老师: 完成日期: 2012年3月10日
中小企业财务管理存在的问题与对策探讨
【摘 要】
中小企业是国民经济的重要组成部分，有着不可替代的作用。从改革开放以来我国中小企业获得了长足发展，对经济发展和社会稳定起着举足轻重的促进作用。随着中国加入WTO、中国经济日趋国际化，中小企业财务管理中存在的问题更加突出。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方面存在着与自身发展和市场经济均不适应的情况。加强中小企业财务管理不仅仅是中小企业自身发展的需要，更是入世后面对激烈的市场竞争提高企业核心竞争力的需要，有着重大的理论和实践意义。本文企业财务管理相关基本概念解析的基础上仔细分析了我国中小企业的经营状况，并就其财务管理中存在的不足提出了相应的建议。
[关键词]：中小企业；财务管理；问题；对策
Abstract
Small and medium-sized enterprise is an important part of the national economy, having the effect that cannot replace. From small and medium-sized enterprises in China since the reform and opening up, has achieved great development of economic development and social stability plays an important role in promoting. With China's accession to the WTO, China economy becoming more internationalization, small and medium-sized enterprise financial the problems existing in the management become more prominent. Because of its small size output, low capital and technological content, the traditional system and external factors such as the macroeconomic impact, medium and small-sized enterprises in financial management exist and their own development and the market economy are not adapt. Strengthen smes financial management is not only small and medium-sized enterprise development itself, but also the need of jioning in the face of the fierce market competition to improve the core competitiveness of enterprises need
Keywords Small and medium-sized enterprises; Financial management; Question; countermeasures
【目录】
前言 ........................................................................................................................................ 5 1.中小企业界定的标准 ........................................................................................................ 5
1.1理论标准 ................................................................................................................... 5 1.2实践标准 ................................................................................................................... 5 2.我国中小型企业经营概况 ................................................................................................ 5
2.1经营管理者和所有者统一 ....................................................................................... 6 2.2经营多属于负完全责任的个人经营 ....................................................................... 6 2.3初始资本及可利用的资本少 ................................................................................... 6 2.4具有经营机制方面的灵活性和易变性 ................................................................... 6 2.5面临的市场竞争压力较大 ....................................................................................... 6 2.6受环境变化刺激或冲击大 ....................................................................................... 6 3.中小企业财务管理中存在的问题 .................................................................................... 7
3.1缺乏明确的产业发展方向，对项目投资缺乏科学论证 ....................................... 7 3.2资金短缺，融资困难 ............................................................................................... 7 3.3管理模式僵化，管理观念陈旧 ............................................................................... 7 3.4管理基础薄弱，内部控制不严格 ........................................................................... 8 3.5财会人员素质偏低，高级财务管理人员缺乏，财务机构设置不合理 ............... 8 4.解决中小企业财务管理问题的具体途径 ........................................................................ 8
4.1加强政府相关政策的出台 ....................................................................................... 8 4.2增强融资能力 ........................................................................................................... 8 4.3严格财务控制 ........................................................................................................... 9 4.4加强外部监管力度 ................................................................................................... 9 4.5引进职业经理队伍 ................................................................................................. 10 5结 语 ................................................................................................................................. 10 致谢 ...................................................................................................................................... 11 参考文献 .............................................................................................................................. 10