【正文】 在完成初稿后，老師認(rèn)真查看了我的論文，指出了我存在的很多問題，并且給出了相應(yīng)的建議！在此十分感謝老師的細(xì)心指導(dǎo)，才能讓我順利完成畢業(yè)論文?；诖丝梢詷?gòu)建基于小微企業(yè)財(cái)務(wù)管理能力的評(píng)價(jià)模型。其三，小微企業(yè)財(cái)務(wù)測(cè)評(píng)指標(biāo)的確定確定小微企業(yè)財(cái)務(wù)管理指標(biāo)是建立測(cè)評(píng)指標(biāo)體系的關(guān)鍵。建立存貨管理機(jī)制，保證充足的存貨，并且對(duì)庫存不充足進(jìn)行及時(shí)補(bǔ)給。其次，企業(yè)的賒銷政策不夠嚴(yán)格，沒有建立有效的催收機(jī)制，應(yīng)收賬款不能及時(shí)回款或形成呆賬，應(yīng)收賬款周轉(zhuǎn)較為緩慢。制造業(yè)和居民服務(wù)業(yè)類占據(jù)的比例比較低，雖然產(chǎn)業(yè)升級(jí)愿望強(qiáng)，但是資金的壓力，小微企業(yè)發(fā)展動(dòng)力不足，存在著兩級(jí)分化的趨勢(shì)。第一，小微企業(yè)實(shí)施財(cái)務(wù)工作管理的基礎(chǔ)是組織資金運(yùn)動(dòng)，對(duì)公司的資源進(jìn)行合理的配置。關(guān)鍵詞: 小微企業(yè)。本人授權(quán)省級(jí)優(yōu)秀學(xué)士學(xué)位論文評(píng)選機(jī)構(gòu)將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索，可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。1 小微企業(yè)概述 小微企業(yè)的定義我國(guó)的小微企業(yè)是指小型企業(yè)、微型企業(yè)、家庭作坊式企業(yè)和個(gè)體工商戶的統(tǒng)稱。 小微企業(yè)行業(yè)劃分標(biāo)準(zhǔn)行業(yè)營(yíng)業(yè)收入（萬）資產(chǎn)總額（萬）從業(yè)人員（人）類型農(nóng)、林、牧、漁業(yè)50500萬元小型企業(yè)50萬元以下微型企業(yè)工業(yè)3002000萬20300人小型企業(yè)300萬元以下20人以下微型企業(yè)建筑業(yè)30060003005000小型企業(yè)300萬元以下300萬元以下微型企業(yè)批發(fā)業(yè)10005000520人小型企業(yè)1000萬以下5人以下微型企業(yè)零售業(yè)100500萬1050人小型企業(yè)100萬以下10人以下微型企業(yè)交通運(yùn)輸業(yè)2003000萬20300人小型企業(yè)200萬以下20人以下微型企業(yè)倉儲(chǔ)業(yè)1001000萬20100人小型企業(yè)100萬以下20人以下微型企業(yè)郵政業(yè)1002000萬元20300人小型企業(yè)100萬以下20人以下微型企業(yè)住宿餐飲及信息傳輸業(yè)1002000萬元10100人小型企業(yè)100萬元以下10人以下微型企業(yè)軟件和信息技術(shù)服務(wù)業(yè)501000萬元10100人小型企業(yè)50萬元以下10人以下微型企業(yè)房地產(chǎn)開發(fā)經(jīng)營(yíng)1001000萬20005000萬小型企業(yè)100萬以下2000萬元以下微型企業(yè)物業(yè)管理1003000100300人小型企業(yè)5001000萬100人以下微型企業(yè)租賃和商務(wù)服務(wù)業(yè)1008000萬10100人小型企業(yè)100萬以下10人以下微型企業(yè)其他未列明行業(yè)10100人小型企業(yè)10人以下微型企業(yè)2 我國(guó)小微企業(yè)發(fā)展的現(xiàn)狀據(jù)工商總局最新報(bào)告顯示，我國(guó)小微企業(yè)極具創(chuàng)新精神和進(jìn)取精神，成為我國(guó)經(jīng)濟(jì)活力的重要?jiǎng)恿?，為城鄉(xiāng)剩余勞動(dòng)力的轉(zhuǎn)移創(chuàng)造了大量的機(jī)會(huì)；另一方面，小微企業(yè)面臨著產(chǎn)業(yè)更新?lián)Q代的難題，傳統(tǒng)的生產(chǎn)設(shè)備已經(jīng)無法滿足現(xiàn)代化的生產(chǎn)要求。小微企業(yè)在激烈的市場(chǎng)競(jìng)爭(zhēng)中獲得的利潤(rùn)往往也只是冰山一角，接近22%的企業(yè)利潤(rùn)在持平的水平上行走，大多數(shù)企業(yè)年利潤(rùn)只有010萬之間，年利潤(rùn)在10萬以上的企業(yè)占小微企業(yè)總數(shù)的比例就更少了，只有不到15%。4 解決小微企業(yè)財(cái)務(wù)工作存在問題的對(duì)策 加強(qiáng)財(cái)務(wù)工作流程建設(shè)加強(qiáng)小微企業(yè)財(cái)務(wù)流程的建設(shè)，需要對(duì)小微企業(yè)的內(nèi)部構(gòu)架進(jìn)行梳理，完成從建賬、記賬、設(shè)計(jì)財(cái)務(wù)報(bào)表以及賬務(wù)分析的一整套流程，并且根據(jù)企業(yè)經(jīng)營(yíng)管理的特點(diǎn)，從實(shí)用性、經(jīng)濟(jì)性出發(fā)，在實(shí)際操作運(yùn)用加強(qiáng)財(cái)務(wù)建設(shè)。評(píng)價(jià)指標(biāo)的選取在理論上要站的住腳，同時(shí)又能反映小微企業(yè)財(cái)務(wù)工作中的客觀實(shí)際情況，使評(píng)價(jià)指標(biāo)體系能夠在基本概念和邏輯結(jié)構(gòu)上客觀、合理的評(píng)估小微企業(yè)財(cái)務(wù)發(fā)展?fàn)顩r。上述對(duì)小微企業(yè)財(cái)務(wù)工作管理能力構(gòu)建了5維度15個(gè)測(cè)度指標(biāo)體系，需要進(jìn)一步驗(yàn)證這些指標(biāo)體系的可信性，結(jié)果見表一所示。小微企業(yè)不僅促進(jìn)社會(huì)經(jīng)濟(jì)的穩(wěn)定，還推動(dòng)了科學(xué)技術(shù)的發(fā)展，推動(dòng)市場(chǎng)進(jìn)行有序競(jìng)爭(zhēng)，但是財(cái)務(wù)工作是制約小微企業(yè)發(fā)展的重要環(huán)節(jié)，結(jié)合小微企業(yè)的發(fā)展現(xiàn)狀，分析小微企業(yè)財(cái)務(wù)工作中存在的問題，提出解決對(duì)策，建立小微企業(yè)財(cái)務(wù)工作評(píng)價(jià)體系。畢業(yè)答辯之后，很多熟悉的身影就將天各一方了，想對(duì)身邊的同學(xué)、朋友、老師、宿舍的阿姨……校園里的花草樹木、古紅色色的黛瓦紅墻……一切有生命和沒生命的事物，對(duì)這一切的一切說聲謝謝！在即將走出校園，直面大千世界的路口，雖然有些憂傷，有些彷徨，但是我知道，我必須奮勇前行，尋找屬于自己的一片藍(lán)天！再見了，我的大學(xué)！外文原文 The Character and Improvement of the Financial Management for China Middle and Small Private Enterprises Abstract The actuality of middle and small private enterprises is that “slow birth, little growth, quick death and short life”. As viewed from the character of the financial management, they usually have the financial objective with short views and low effectiveness, which is represented from ten aspects. To improve the problems existing in the finical management of middle and small private enterprises, the following aspects including scientific and normative management thinking and management mode, the regulation and system of the financial management, the corporate governance structure and owner structure, the accounting system and professional team, the objective and guarantee model and operation mechanism of the financial management should be strengthened.1. Actuality and financial character of middle and small private enterprisesThe actuality of most middle and small private enterprises can be generalized by one word, . “slow birth, little growth, quick death and short life” (Gu, 2006). According to relative data, the alteration of the private enterprises registered in 19892006 in Zhejiang shown that their average life was only 7 years (Zhao, 2006). In 1999, China had millions individual industrial and mercial households, but up to 2004, this number declined to millions, and millions households were reduced every year (Zhu, 2006).This actuality is generally induced by two problems including revenue and financing. Some analysis thought that in the aspect of financing, the financing of middle and small enterprises is less than 10% of the total social level, and in the aspect of revenue, differing with the “super national treatment” of foreign enterprises and the “national treatment” of stateowned enterprises, the private enterprise can only enjoy “inferior national treatment” (Gu, 2006). According to author’s observation and researches about middle and small enterprises, the author thought that reasons inducing the actuality of middle and small enterprises mainly include two aspects, one is the factors of exterior environment (including national industrial economic policies, financial policies and market actuality) (Wei, 2006), and the other is the interior factors in the enterprise which can be divided into two situations, . the originality of the enterprise and the nonsystematization of the enterprise financial management. This article mainly analyzes form the later situation.The originality or system character of middle and small enterprises means the enterprise has not a perfect system layout when it is established, which is mainly represents in that the organizational character includes that the management and administration right of the enterprise is highly centralized, the management character includes that the capital is hard up and the financial layout is lacked, the administration includes the nonsystematization and the absence of management objective and concept, the operation character includes that overfull dependent on family management and shortterm behavior, the accounting character includes the emphasis of cash ine and expenses and bad basic work, and in this aspect, three problems mainly exist, . simple accounting, false information and rough regulations.The nonsystematization of financial management of middle and small enterprises means that the financial managements of most middle and small enterprises are not engaged according to the basic regulation of enterprise finance, and they have strong characters of spontaneity and individuation. For example, family financing mode, family financial management mode, centralized management mode, the management mode taking cashier as the center, the financial management and control mode taking the tax reducing a