【正文】 end to have great demands for capital since stocks and receivables are increased as well. The greater the tension of sales growth is, the greater capital demands will be. Therefore, financing strategy is of significance in strategic financial accountant. The functions of financing strategy lie in clarifying the guidelines for financing, laying down financing objectives, establishing the overall scale, channels and methods of financing, arranging strategic schemes of capital structure optimization, laying down relevant countermeasures in order to achieve the financing objectives, and finally predicting and collecting the amount of capital the enterprise needs. Investment strategy As the core of strategic financial accountant, this strategy determines whether an enterprise can allocate its capital and resources in a reasonable and effective way or not. Investment strategy involves the confirmation of the investment direction of fixed assets, corporate scale and capital scale, the investment choices related to external expansion or internal expansion, the reform of old products or the development of new ones, independent or joint operation, investment with selfcapital or with loans and decisions on the percentage between fixed assets and current assets, investment strategies with risks and those during inflation. Profitdistribution strategy This strategy, including the accountant of capital gains and the establishment of stock bonus distribution, mainly deals with the proportion an enterprise puts aside in a long run for reproduction on an expanded scale, improvement of employees’ welfare and their living standards. Profitdistribution strategy is intended to satisfy the demands for equity capital in the development and improvement of enterprises’ core petitiveness based on relevant investment strategy and financing strategy. Meanwhile, when carrying out this strategy, enterprises are expected to establish talentoriented distribution policies by exploring effective methods to apply those important elements such as knowledge, technique, patent and accountant to the profitdistribution course. 2 Problems in Strategic Financial accountant of Small and MediumSized Enterprises in China Currently, some mon problems include: Lacking in Scientific and Standardized Financial Strategies Quite a few enterprises are pursuing only a large scale, or purchasing a large amount of land while neglecting asset structure allocation, or having no reasonable arrangement for its capital. They have no financial strategies at all, not to mention their implementation. As for some others, the effect of their strategic financial accountant is greatly affected due to their unscientific and irregular strategies, which are characterized by the following features: first, their strategic financial aims depart from their enterprises’ overall ones。 建立財務(wù)危機預(yù)警系統(tǒng)有效地控制 財務(wù)風(fēng)險 融危機預(yù)警系統(tǒng)是一個非 常重要的手段去控制財務(wù)風(fēng)險 ,實現(xiàn)戰(zhàn)略財務(wù)目標(biāo)為中小企業(yè)。要求企業(yè)必須遵循戰(zhàn)略會計的目標(biāo)和中心競爭優(yōu)勢戰(zhàn)略會計的關(guān)系處理企業(yè)的利益和社會利益的關(guān)系、企業(yè)與企業(yè)之間的總體效益和部門的人以及長遠(yuǎn)利益和短期之間的重要性 ,完全實現(xiàn)了戰(zhàn)略會計在企業(yè)的發(fā)展和重要作用進(jìn)行財務(wù)策略。 投入不足、缺乏可行性研究能力 中小企業(yè)注冊資本遭受不足 ,有限的經(jīng)營資本 ,于是窮人投資的能力。事實上 ,不少小中小企業(yè)缺乏有效的會計是他們的原料、半成品、固定資產(chǎn)等等 , 資產(chǎn)浪費結(jié)果是相當(dāng)嚴(yán)重的。企業(yè)家和財務(wù)人員的缺乏科學(xué)的、先進(jìn)的財務(wù)觀念包括時間值、風(fēng)險價值 ,邊際成本、機會成本和認(rèn)識不足有關(guān)經(jīng)濟(jì)會計的理論和 方法導(dǎo)致職責(zé)分工不明 ,混亂的會計 ,無能的監(jiān)控、虛假會計信息等。 忽視戰(zhàn)略環(huán)境分析 ,并有不 合理的戰(zhàn)略性的財務(wù)目標(biāo) 戰(zhàn)略環(huán)境分析既是財務(wù)策略的基礎(chǔ)和保障實施。根據(jù)其 內(nèi)涵 ,總結(jié)三個主要內(nèi)容的戰(zhàn)略財務(wù)會計 ,包括融資策略 ,投資戰(zhàn)略和 利潤分配決策 策略。除了機會 ,有許多的危險從時間 ,以時間 ,其財務(wù) 會計 。利潤分配決策戰(zhàn)略旨在滿足需求 ,對于資產(chǎn)資本的發(fā)展和改進(jìn)企業(yè)的核 心競爭力根據(jù)相關(guān)的投資策略和融資策略。與定量金融在預(yù)算目標(biāo)確定、實際實現(xiàn)與預(yù)算 ,以揭示它們之間的目標(biāo)和現(xiàn)實 ,采取有效的對策。為一些企業(yè) ,更多的現(xiàn)金 ,越好。此外 ,他們的信用也受到他們的選操作過程、非財務(wù)報告 ,以及信息不對稱 ,從而使實現(xiàn)融資困難的目標(biāo)。作為一個結(jié)果 ,財務(wù)會計以及財務(wù)戰(zhàn)略將很大的影響。 創(chuàng)造良好的戰(zhàn)略環(huán)境 ,強調(diào)環(huán)境分析 為中小企業(yè)的戰(zhàn)略環(huán)境不僅 影響其融資但堅固和實施他們的財政策略。 second, financial strategies are regarded equal to financial plans, hence neglecting the prehensiveness of financial strategies。此外 ,這些企業(yè)也應(yīng)該充分意識到環(huán)境的重要性 ,為他們的財務(wù)策略嘗試建立科學(xué)、合理、可行的戰(zhàn)略目標(biāo) ,并保障其有效實施進(jìn)一步加強環(huán)境分析和改進(jìn)他們的決策能力。引導(dǎo)實現(xiàn)這個目標(biāo) ,將建立企業(yè)財務(wù)會計的中心地位 ,在整個企業(yè)會計 首先 ,強調(diào)會計的融資、投資和利潤賺 ,把他們的償債能力、經(jīng)營、利潤收益和發(fā)展和指導(dǎo)等方面的生產(chǎn)和資本運營控制他們的資本、成本、利潤等。主板市場是不可進(jìn)入的 ,二板市場一個是危險的。第四 ,太多的注意力被放在錢而不是性質(zhì) ,造成嚴(yán)重浪費的資產(chǎn)。企業(yè)不知道 ”的企業(yè)會計應(yīng)以財務(wù)會計為基礎(chǔ) ,并應(yīng)在財務(wù)會計中心資本會計 。第三 ,金融方案不是根據(jù)他們的企業(yè)的長期目標(biāo) ,因此有很大的隨機性。 1 簡介 戰(zhàn)略性的財務(wù)會計是財務(wù)會計理論 ,根據(jù)該融資應(yīng)該的在最適當(dāng)?shù)姆绞竭M(jìn)行 ,采集到的資本必須利用和會計的最有效的方式雖然企業(yè)和決策和利潤分配應(yīng)該最合理。因此 ,它已經(jīng)成為了成功的關(guān)鍵一個企業(yè)的財務(wù) 會計 是否能跟蹤的趨勢變化什么是有用的吸收。與此同時 ,在實行這個策略 ,企業(yè)建立以人為本預(yù)計分配政策的有效方法 ,積極探索運用那些重要的要素 ,如知識、技術(shù)、專利、會計利潤分配決策課程?，F(xiàn)在 ,大多數(shù)中小企業(yè)在中國沒有系統(tǒng)、完整的預(yù)算制度由銷售預(yù)算 、生產(chǎn)成本預(yù)算 ,一般間接成本預(yù)算 ,損失和費用預(yù)算及現(xiàn)金預(yù)算等等。因此 ,一大筆鈔票不是分配到操作 ,未能發(fā)揮作用它的作用 。 體系的角度 ,這些 企業(yè)投融資體制缺乏應(yīng)有的獨立和多樣化嚴(yán)重地制約其融資渠道策略。 4 我國中小企業(yè)對策 見上述問題 ,在當(dāng)前中小型 中國企業(yè)的主要原因是他們的內(nèi)部原因和外部環(huán)境的影響。因此 ,它是很重要的營造良好的戰(zhàn)略環(huán)境和強調(diào)環(huán)境的分析。 third, financial strategies are not made based on their enterprises’ longterm goals and therefore have great randomness. Neglecting Strategic Environment Analysis and Having Unreasonable Strategic Financial Goals Strategic environment analysis is both the foundation of financial strategies and the guarantee for its implementation. It includes internal and external environment analysis with the former being the internal foundation and implementation basis for the establishment of financial strategies. At present, quite a lot of small and medium enterprises haven’t realized the importance of strategic environment for the establishment and implementation of financial strategies and accordingly failed to have proper analysis on their strategic financial environment especially its internal environment. As a result, their unpractical and unreasonable strategies have restricted the effective implementation of their financial strategies. Lessening the Role of Budgeting in S