【正文】 so taken here. It’s like a family tradition, says Wang Xuefen, a Shanghai native who has a newborn grandson. Changning Riverside There is a 5km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has bee a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. Jogging on the two sides gives a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle, says Xiao Xu, a 27yearold woman who lives nearby. The riverside used to be pletely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. Suzhou Creek in my memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didn’t know it was pollution. We thought it was a red waterfall, says Huang Qi, a 57yearold Shanghai resident. So the residential houses along the creek were unpopular, and only migrants with low ines would live in that area, she says. However, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint John’s University, China’s firstever modern institution of higher education established by missionaries from the United States in 1879. The buildings bine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is antea同時(shí)我也深刻的認(rèn)識(shí)到，在對(duì)待一個(gè)新事物時(shí)，一定要從整體考慮，完成一步之后再作下一步，這樣才能更加有效。同時(shí)針對(duì)這些問(wèn)題從中小企業(yè)領(lǐng)導(dǎo)自身、中小企業(yè)發(fā)展規(guī)模和特點(diǎn)以及 國(guó)家政策等層面分析這些問(wèn)題產(chǎn)生的原因，并根據(jù)存在的問(wèn)題提出了具體的解決措 施。在企業(yè)內(nèi)部開展誠(chéng)信建設(shè)，以確保會(huì)計(jì)能夠如實(shí)匯報(bào)企業(yè)會(huì)計(jì)信息，確保做好企業(yè)內(nèi)部的監(jiān)督。 提高中小企業(yè)會(huì)計(jì)人員的專業(yè)水平和素質(zhì) 中小企業(yè)財(cái)務(wù)提高會(huì)計(jì)從業(yè)人員的專業(yè)水平和素質(zhì)是確保我國(guó)中小企業(yè)做好財(cái)務(wù)管理工作的 必要條件。 據(jù)財(cái)政部匡算，實(shí)施這一政策，年減稅規(guī)模近300億元，超600萬(wàn)戶小微企業(yè)將獲實(shí)惠，直接關(guān)系幾千萬(wàn)人的就業(yè)和收入 。因此，近年來(lái)政府對(duì)中小企業(yè)也有所關(guān)注。舉一個(gè)例子，在天津一些地區(qū)，中小企業(yè)的融資比較有困難，因?yàn)?缺乏有效的擔(dān)保，中小企業(yè)從銀行貸款中有很大的障礙。這里的懲罰不是領(lǐng)導(dǎo)者自身的主觀隨意性，而是要根據(jù)一定的統(tǒng)一政策。 其次要有比較明確的獎(jiǎng)賞制度。 加強(qiáng)對(duì)中小企業(yè)內(nèi)部的財(cái)務(wù)監(jiān)督機(jī)制 加強(qiáng)我國(guó)中小企業(yè)的內(nèi)部監(jiān)督工作是當(dāng)前我國(guó)中小企業(yè)做好財(cái)務(wù)管理工作的關(guān)鍵，只有把監(jiān)督工作做好，才能避免中小企業(yè)的財(cái)務(wù)出現(xiàn)問(wèn)題。中小企業(yè)要舍得拿出資金對(duì)中小企業(yè)的設(shè)備進(jìn)行投資，只有這樣 才能獲得更大的利潤(rùn)。舉一個(gè)簡(jiǎn)單的例子，在河南某電動(dòng)車廠，最初只是生產(chǎn)銷售電動(dòng)車，后來(lái)該企業(yè)對(duì)電動(dòng)車的潤(rùn)滑油進(jìn)行了試驗(yàn)，并成功投放到當(dāng)?shù)厥袌?chǎng)，取得了很 好的利潤(rùn)，每一個(gè)月，由于該電動(dòng)車潤(rùn)滑油帶來(lái)的利潤(rùn)就達(dá)到了 50 萬(wàn)元。同時(shí)中小企業(yè)要加強(qiáng)財(cái)產(chǎn)控制。舉一個(gè)簡(jiǎn)單的例子， 我國(guó)北方某食品公司，在催收賬款的過(guò)程中，不是對(duì)自己應(yīng)收賬款視而不見，等著 急著用的時(shí)候，才到處去收賬款。 “因此中小企業(yè)的財(cái)務(wù)部門要加強(qiáng)資金回收 力度。針對(duì)這一原因，該財(cái)務(wù)人員上報(bào)給領(lǐng)導(dǎo)，領(lǐng)導(dǎo)讓市場(chǎng)部以及銷售部大力開始促 銷，不久就解決了這一問(wèn)題。 中小企業(yè)現(xiàn)金流意識(shí) 目前很多中小企業(yè)在發(fā)展中并沒(méi)有現(xiàn)金流觀念。衡量投資項(xiàng)目是否有風(fēng)險(xiǎn)，應(yīng)以企業(yè)目前的資金利潤(rùn)率來(lái)衡量。（一）資金籌集風(fēng)險(xiǎn)，資金籌集風(fēng)險(xiǎn)主要是指企業(yè)借入資金到期卻難以償還的可能。 這樣稅務(wù)會(huì)計(jì)和財(cái)務(wù)會(huì)計(jì)通過(guò)輔助賬簿的差異調(diào)整就可以得到銜接。因此作為中小企業(yè)的管理階層必須要樹立財(cái)務(wù)風(fēng)險(xiǎn)觀念。但在積累的資本達(dá)到一定的規(guī)模之后，可以搞多元 化經(jīng)營(yíng)，把雞蛋放在不同的籃子里，從而分散投資風(fēng)險(xiǎn)，也增加了中小企業(yè)的經(jīng)濟(jì) 利潤(rùn)。我們這里提到的樹立財(cái)務(wù)管理意識(shí)主要是 以下幾個(gè)方面： 中小企業(yè)專業(yè)化經(jīng)營(yíng)觀念，規(guī)避多元化投資風(fēng)險(xiǎn)中小企業(yè)專業(yè)化經(jīng)營(yíng)觀念， 專業(yè)化經(jīng)營(yíng)觀念 中小企業(yè)必須要學(xué)會(huì)專業(yè)化經(jīng)營(yíng)理念，只有這樣才會(huì)將有限的人力資源或者經(jīng)濟(jì) 資源轉(zhuǎn)化為企業(yè)利潤(rùn)最大化。很多企業(yè)將審計(jì)監(jiān)督等同于會(huì)計(jì)監(jiān)督，而事實(shí)上審計(jì)監(jiān)督是對(duì)會(huì)計(jì)監(jiān)督的再監(jiān)督，它側(cè)重于事后監(jiān)督，兩者有著本質(zhì)的區(qū)別，對(duì)同一經(jīng)濟(jì)事項(xiàng)的監(jiān)督有著截然不同的效果。同時(shí)我國(guó)國(guó)家經(jīng)貿(mào)委對(duì)中小企業(yè)的財(cái)務(wù)管理制度監(jiān)督不完善。在這個(gè)創(chuàng) 業(yè)的過(guò)程中，我國(guó)中小企業(yè)的發(fā)展考慮的是如何通過(guò)營(yíng)銷以及創(chuàng)新等方面的策略來(lái) 推動(dòng)企業(yè)的發(fā)展，而不是考慮如何從財(cái)務(wù)管理方面進(jìn)行開展，這就導(dǎo)致了我國(guó)中小 企業(yè)財(cái)務(wù)管理方面存在的問(wèn)題。有些企業(yè)管理者基于其自身的原因，沒(méi)有將財(cái)務(wù)管理納入企業(yè)管理的有效機(jī)制中，缺乏現(xiàn)代財(cái)務(wù)管理觀念，使財(cái)務(wù)管理失去了它在企業(yè)管理中應(yīng)有的地位和作用。在這種相對(duì)于國(guó)有企業(yè)或者外資企業(yè)來(lái)說(shuō)不是正規(guī)的企業(yè)來(lái)說(shuō)，普 遍存在著領(lǐng)導(dǎo)者集權(quán)的現(xiàn)象。 “由于企業(yè)自身管理階 層的不重視，整個(gè)企業(yè)對(duì)財(cái)務(wù)管理就整體會(huì)有一種忽視的心理”。同時(shí)，就我國(guó)中小企業(yè)的發(fā)展來(lái)看，中小企業(yè)由于經(jīng)濟(jì)實(shí)力等方面的原因，很少對(duì)中小企業(yè)內(nèi)的會(huì)計(jì)人員進(jìn)行培訓(xùn)。中小企業(yè)由于創(chuàng)業(yè)投資體制不健全以及自身企業(yè)資金的匱乏，缺乏完備的法律保護(hù)體系和政策扶持體系，仍是保持基本的生意，而無(wú)法擴(kuò)大再生產(chǎn)，這樣容易導(dǎo)致民間資金普遍不敢進(jìn)入創(chuàng)業(yè)投資領(lǐng)域。 “由于我國(guó)中小企業(yè)自身的資金份額有限，其發(fā)展規(guī)模比較小”，發(fā)展程度還遠(yuǎn)遠(yuǎn)達(dá)不到大型企業(yè)的地步，因此在中小企業(yè)發(fā)展的過(guò)程中，很多中小企業(yè)都需要進(jìn)行融資?！斑@樣對(duì)中小企業(yè)的會(huì)計(jì)缺乏監(jiān)督就導(dǎo)致中小企業(yè)不能及時(shí)發(fā)現(xiàn)財(cái)務(wù)中的問(wèn)題，不利于企業(yè)的快速穩(wěn)步發(fā)展”。很少有部門或者是個(gè)人對(duì)企業(yè)的領(lǐng)導(dǎo)進(jìn)行監(jiān)督。 缺乏企業(yè)內(nèi)部監(jiān)督機(jī)制“中小企業(yè)在企業(yè)的財(cái)務(wù)管理中缺乏企業(yè)內(nèi)部的監(jiān)督機(jī)制也是當(dāng)前我國(guó)中小企業(yè)普遍存在的問(wèn)題之一。 資金利用率比較低 縱觀我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展的歷史，可以看出，我國(guó)中小型企業(yè)的發(fā)展歷 史比較短暫，短暫的發(fā)展歷史導(dǎo)致了我國(guó)的中小企業(yè)在發(fā)展中缺乏一定的經(jīng)驗(yàn)，比 較典型的問(wèn)題就是資金利用率比較低。舉一個(gè)簡(jiǎn)單的例子，當(dāng)一個(gè)企業(yè)經(jīng)營(yíng)不當(dāng)?shù)臅r(shí)候，往往面對(duì)著兩個(gè)結(jié)局，一種是被兼并，一種情況就是 申請(qǐng)貸款。 企業(yè)的財(cái)務(wù)控制比較薄弱“企業(yè)的財(cái)務(wù)控制比較薄弱是當(dāng)今中小企業(yè)財(cái)務(wù)管理存在的普遍的問(wèn)題。因此在中小企業(yè)的 會(huì)計(jì)信息管理中，中小企業(yè)的財(cái)務(wù)管理往往都是企業(yè)的領(lǐng)導(dǎo)或者企業(yè)領(lǐng)導(dǎo)的親人來(lái) 擔(dān)當(dāng)，