【正文】 本科畢業(yè)設(shè)計(jì)（論文） 題目： 我國(guó)中小民營(yíng)企業(yè)資金管理問題 及應(yīng)對(duì)探索 摘 要 資金管理是企業(yè)整個(gè)管理的中樞環(huán)節(jié)，管理質(zhì)量的好壞直接關(guān)系到企業(yè)其他部門是否能夠健康運(yùn)行，且資金管理又是財(cái)務(wù)管理的核心方面，所以企業(yè)必須重視對(duì)資金管理的研究和改進(jìn)，特別是中小民營(yíng)企業(yè)，在資金運(yùn)用的分散與集中策略方面還沒有形成一套科學(xué)合理的管理體系，也就不利于在日常的經(jīng)營(yíng)活動(dòng)中做出科學(xué)合理的抉擇，尤其是在金融危機(jī)肆虐的當(dāng)前經(jīng)濟(jì)環(huán)境下，做好資金管理決策顯得尤為重要。 資金是企業(yè)進(jìn)行生產(chǎn) ?經(jīng)營(yíng)等一系列經(jīng)濟(jì)活動(dòng)中最基 本的要素 ,資金管理貫穿于企業(yè)整個(gè)生產(chǎn)經(jīng)營(yíng)的始末 ,具有舉足輕重的作用 ,資金管理是財(cái)務(wù)管理的集中表現(xiàn) ?只有抓住資金管理這個(gè)中心 ,采取行之有效的管理和控制措施 ,疏通資金流轉(zhuǎn)環(huán)節(jié) ,才能提高企業(yè)經(jīng)濟(jì)效益 ?因此 ,加強(qiáng)資金的管理及控制具有十分重要的意義 ? 關(guān)鍵 詞 ： 資金管理；中小民營(yíng) 企業(yè) ；現(xiàn)狀； 改進(jìn) Abstract Fund management is the central part of the management, quality of management is directly related to the quality of corporate health in other sectors can run, and fund management are the core aspects of financial management, so enterprises must attach importance to the management of funds for research and improvement, especially is the small and mediumsized private enterprises, the money that is spent focused on the decentralization strategy and the lack of a scientific and rational management system, also not conducive to daytoday business activities to make scientific and rational choice, especially in the current financial crisis economic environment, good financial management decisionmaking is especially important. Funds are business enterprises, such as the production of a number of economic activities in the most basic elements of financial management throughout the enterprise throughout the whole production and management, plays a decisive role, capital management is focused on the performance of financial management to seize the funds management only the central to take effective management and control measures, cash flow to clear the link in order to improve the economic efficiency enterprisesTherefore, to enhance the management and control of funds of great significance. Key words： Fund management； Small and mediumsized private enterprises； present situation； Improve 目 錄 引 言 .................................................................................................................................... 1 1 我國(guó)中小民營(yíng)企業(yè)資金管理概述 .................................................................................. 1 中小民營(yíng)企業(yè)的界定 ............................................................................................ 1 要考慮行業(yè)的差異性與企業(yè)發(fā)展變化的動(dòng)態(tài)性 ...................................... 1 要綜合企業(yè)的生產(chǎn)要素與生產(chǎn)水平、市場(chǎng)地位和組織經(jīng)營(yíng)管理特點(diǎn) .. 2 中小民營(yíng)企業(yè)的產(chǎn)生背景 .................................................................................... 3 中小民營(yíng)企業(yè)的發(fā)展 ............................................................................................ 3 中小民營(yíng)企業(yè)資金管理的重要意義 .................................................................... 4 中小民營(yíng)企業(yè)資金管理的主要內(nèi)容 .................................................................... 5 企業(yè)資金配置的管理 .................................................................................. 5 企業(yè)資金使用效率的管理 .......................................................................... 5 企業(yè)資金安全監(jiān)管的管理 .......................................................................... 6 2 我國(guó)中小民營(yíng)企業(yè)資金管理存在的主要問題 .............................................................. 7 沒有科學(xué)依據(jù) ........................................................................................................ 7 員工專業(yè)素質(zhì)不高 ................................................................................................ 7 權(quán)力過于集中，不利于資金的分散管理 ............................................................ 8 3 我國(guó)中小民營(yíng)企業(yè)資金管理問題的原因分析 .............................................................. 8 宏觀環(huán)境因素的影響 ............................................................................................ 8 微觀環(huán)境因素的影響 ............................................................................................ 9 制定資金強(qiáng)化系統(tǒng)，提升財(cái)務(wù)管理戰(zhàn)略地位 .................................................... 9 建立激勵(lì)機(jī)制 ...................................................................................................... 10 集中調(diào)配，財(cái)務(wù)控制分析職能突出 .................................................................. 10 5 我國(guó)中小民營(yíng)企業(yè)加強(qiáng)現(xiàn)金管理的措施 .................................................................... 11 建立預(yù)算管理策略 .............................................................................................. 11 經(jīng)營(yíng)活動(dòng)現(xiàn)金流量預(yù)算 ............................................................................ 11