財務(wù)管理在中小企業(yè)中的作用-文庫吧
2025-08-06 11:01 本頁面
【正文】 【關(guān)鍵詞】 中小企業(yè) 財務(wù)管理 財務(wù)控制 III Abstract SMEs occupy position play a decisive role in the world economy, China is no exception. Small and medium enterprises not only to solve the employment problem of society plays a huge role, but also with its flexible operational mechanism and exuberant creativity, provides the impetus for the economic growth. Despite the large number of small and mediumsized enterprises of our country, but with the deepening of marketoriented economic reform, in the fierce petition with large enterprises, SMEs have exposed a vulnerable position. The core problem of small and medium sized enterprises is a question of survival, and maintenance of small and mediumsized enterprise survival lies in the financial management of enterprises. However, the majority of small and mediumsized enterprises are often onesided pursuit of shortterm economic benefits of enterprises, while ignoring the real financial management to improve longterm economic benefits of enterprises, the financial sector reflect only the most basic functions of accounting and supervision. This article carries on the elaboration in view of the existing small and mediumsized enterprise financial management problems, that SMEs are facing financing single, a serious shortage of funds, weak investment and lack of scientific, financing ability is poor and difficult to meet the requirements of enterprise development, the problem of weak financial control, financial management, and puts forward the countermeasures by using play in small and medium sized enterprises in china. The purpose of this paper is to enlighten our country small and mediumsized enterprise managers, including small and mediumsized enterprise external policymakers and managers of SMEs, and bining the actual situation of SMEs, efforts to improve the situation of financial management of small and mediumsized enterprises, so that SMEs go on the sustainable and healthy development of the road. 【 keyword】 small and mediumsized enterprises financial management financial control 財務(wù)管理在中小企業(yè)中的作用 1 緒論 隨著新經(jīng)濟時代的到來以及中國加入 WTO，一批具有相當(dāng)規(guī)模，對國民經(jīng)濟產(chǎn)生較大影響力的中小企業(yè)應(yīng)運而生。中小企業(yè)是國民經(jīng)濟的重要組成部分，對經(jīng)濟發(fā)展和社會穩(wěn)定起著舉足輕重的促進作用。中小企業(yè)已經(jīng)成為我國國民經(jīng)濟增長和協(xié)調(diào)運行的基礎(chǔ)性力量。它們在我國生產(chǎn)體 系中的基礎(chǔ)性地位，在吸納更多的就業(yè)人數(shù)、保持經(jīng)濟持續(xù)穩(wěn)定運行和培育新的經(jīng)濟增長點、創(chuàng)造更多的物質(zhì)財富等方面的巨大作用，已經(jīng)得到越來越多的人們的認同 ① 。 中小企業(yè)資產(chǎn)規(guī)模小，抵御市場風(fēng)險能力不強，同時財務(wù)制度不健全，財務(wù)管理水平落后，又受宏觀經(jīng)濟環(huán)境的變化和體制的影響等使我國中小企業(yè)普遍比較“短命”。其中財務(wù)管理的問題尤為凸顯，制約和決定著中小企業(yè)發(fā)展，一些專家、學(xué)者對此問題提出了許多良好見解，政府及相關(guān)部門、包括企業(yè)本身也進行了許多努力，但中小企業(yè)財務(wù)管理落后的問題仍然沒有得到良好解決 ② 。當(dāng)前中小企 業(yè)的財務(wù)普遍存在兩方面問題。一是內(nèi)部控制薄弱，領(lǐng)導(dǎo)專權(quán)不受約束、財務(wù)控制執(zhí)行不力、基礎(chǔ)管理薄弱、成本分析粗劣、財會人員素質(zhì)偏低等 。二是在資金不足時融資困難，主要體現(xiàn)在融資成本高，風(fēng)險大，資信相對較差，造成中小企業(yè)信用等級低，這其中既有企業(yè)自身因素，也有宏觀經(jīng)濟因素。中小企業(yè)在市場開拓，靈活經(jīng)營方面有獨到之處，如何加強財務(wù)管理，控制經(jīng)營風(fēng)險，提高盈利能力，以延長中小企業(yè)生命周期，就成為我們廣大學(xué)者和實踐工作人員所必需面對的嚴(yán)肅課題 ③ 。 一、財務(wù)管理概述 財務(wù)管理 (Financial Management)是在一定的整體目標(biāo)下，關(guān)于資產(chǎn)的購置（投資），資本的融通（籌資）和經(jīng)營中現(xiàn)金流量（營運資金），以及利潤分配的管理。財務(wù)管理是企業(yè)管理的一個組成部分，它是根據(jù)財經(jīng)法規(guī)制度，按照財務(wù)管理的原則，組織企業(yè)財務(wù)活動，處理財務(wù)關(guān)系的一項經(jīng)濟管理工作。簡單的說，財務(wù)管理是組織企業(yè)財務(wù)活動，處理財務(wù)關(guān)系的一項經(jīng)濟管理工作 ④ 。 ① [1]范曉英 .淺議現(xiàn)代企業(yè)財務(wù)管理的作用 [J].科技信
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