【正文】
摘 要我國(guó)中小企業(yè)在國(guó)民經(jīng)濟(jì)中具有重要的戰(zhàn)略地位,但由于國(guó)家政策及企業(yè)自身方面的問(wèn)題,中小企業(yè)在財(cái)務(wù)管理上主要存在籌資渠道窄、資金嚴(yán)重不足、經(jīng)營(yíng)者財(cái)務(wù)管理意識(shí)淡薄、企業(yè)財(cái)務(wù)核算制度不健全,財(cái)務(wù)管理尚不規(guī)范等問(wèn)題,而財(cái)務(wù)管理是企業(yè)管理中最重要的組成部分,企業(yè)的良好運(yùn)營(yíng)離不開(kāi)良好的財(cái)務(wù)管理。本文針對(duì)當(dāng)前企業(yè)財(cái)務(wù)管理中存在主要問(wèn)題進(jìn)行了分析,并對(duì)今后如何提高財(cái)務(wù)人員素質(zhì),健全財(cái)務(wù)制度及強(qiáng)化內(nèi)部控制等有關(guān)方面提出了相應(yīng)的解決對(duì)策。要解決中小企業(yè)財(cái)務(wù)管理存在的問(wèn)題就要經(jīng)多方面的努力。本文目的是想啟發(fā)政府和企業(yè)管理人員能夠切實(shí)結(jié)合中小企業(yè)自身特點(diǎn),努力改善和強(qiáng)化中小企業(yè)的財(cái)務(wù)管理,從而使其走上健康發(fā)展的道路。關(guān)鍵詞: 中小企業(yè),財(cái)務(wù)管理,問(wèn)題,對(duì)策 AbstractChina39。s small and mediumsized enterprises play an important role in the national economy, but because of their own national policies and issues, on financial management of SME in the main fundraising channels exist narrow, a serious shortage of funds, financial management operators weak consciousness enterprise financial accounting systems, financial management and other issues not yet standardized, and the financial management of enterprise management are the most important part of good business operator can not be separated from good financial management, corporate finance article for the current management of the main existence questions were analyzed, and how to improve the quality of financial personnel, a sound financial system and strengthen internal controls and other parties concerned have put forward the corresponding solution.Wants to solve the small and mediumsized enterprise financial control existence problem to have to pass through the various endeavor, The author suggests enterprises managers and government officials should consider the facts to improve the present financial management. so as to direct SME to walk up to healthy and substantial way.Keywords: Small and mediumsized enterprises, Financial management, Question, Countermeasures 目 錄摘 要 .......................................................................................................... ⅠABSTRACT ................................................................................................. Ⅱ目 錄 ..................................................................................................................... III 第一章 引 言 ....................................................................................................... 1 課題的目的和意義 ......................................................................................... 1 選題的目的 ............................................................................................. 1 選題的意義 ............................................................................................. 1 國(guó)內(nèi)外的研究現(xiàn)狀和發(fā)展趨勢(shì) .................................................................... 1 國(guó)內(nèi)研究現(xiàn)狀 ......................................................................................... 1 發(fā)展趨勢(shì) ................................................................................................. 2第二章 我國(guó)中小企業(yè)財(cái)務(wù)管理的特點(diǎn) ........................................................ 3 中小企業(yè)的界定 ............................................................................................. 3 我國(guó)中小企業(yè)財(cái)務(wù)管理的特點(diǎn) .................................................................... 4第三章 我國(guó)中小企業(yè)財(cái)務(wù)管理存在的問(wèn)題 .................................................. 6 資金運(yùn)營(yíng)管理水平不高 ................................................................................. 6 籌資和投資不合理 ........................................................................................ 7 融資協(xié)調(diào)能力低下 ................................................................................. 7 投資管理行為欠合理 ............................................................................. 8 財(cái)務(wù)管理方式不科學(xué) .................................................................................... 9 會(huì)計(jì)管理方式滯后 ................................................................................. 9 成本管理觀念陳舊 ................................................................................. 9 分配管理行為扭曲 ................................................................................. 10 財(cái)務(wù)會(huì)計(jì)信息失真 ......................................................................................... 10第四章 解決我國(guó)中小企業(yè)財(cái)務(wù)管理存在問(wèn)題的對(duì)策 ................................... 12 建立良好的外部環(huán)境,完善我國(guó)中小業(yè)融資體系 ............