【正文】 h the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou River became famous when colonists established clusters of grand buildings on its banks on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghai’s other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the British colonists, who arrived in the city after it was opened as a mercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the city’s history, including the imprints of the concessions, the beginning of industrialization and the improvement in people’s living conditions. Where the Bund began Inbetween the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and crisscross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire plex of this historical site prises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a twostorey masonry building on an Hshaped plan in typical English renaissance 雖然我國(guó)還沒有出臺(tái)完整的中小企業(yè)會(huì)計(jì)政策法規(guī)，但隨著中小企業(yè)作用的日益明顯，為了給小企業(yè)的創(chuàng)立與發(fā)展創(chuàng)造更健康的環(huán)境，相信政府在此方面會(huì)做出更大的努力。對(duì)于中小企業(yè)的發(fā)展，企業(yè)要樹立比較明確的 獎(jiǎng)賞制度。在物資采購(gòu)、領(lǐng)用、銷售及樣品管理上對(duì)資金和產(chǎn)品有著科學(xué)的管理，只有這樣才能確保資金應(yīng)用到刀刃上，對(duì)中小企業(yè)的 經(jīng)濟(jì)發(fā)展起到了重要的推動(dòng)作用。中小企業(yè)的現(xiàn)金流量如何發(fā)展 和如何變動(dòng)，中小企業(yè)能夠掌握現(xiàn)金流的狀況及走向，對(duì)于中小企業(yè)的財(cái)務(wù)管理有 著重要的作用，同時(shí)這是中小企業(yè)管理者必須隨時(shí)掌握的基本信息。這種風(fēng)險(xiǎn)意識(shí)可以時(shí)刻提醒企業(yè)的 財(cái)務(wù)管理人員在經(jīng)濟(jì)管理以及制定政策方面注重對(duì)企業(yè)的監(jiān)督。我國(guó)會(huì)計(jì)監(jiān)督法 律的約束機(jī)制不全，使得會(huì)計(jì)不能有效的行使其監(jiān)督職能，導(dǎo)致企業(yè)會(huì)計(jì)監(jiān)督不力。而對(duì)財(cái)務(wù)管理從心理層面忽視了，他們就不會(huì)考慮中小企業(yè)如何通過進(jìn)行財(cái)務(wù)投資、規(guī)避財(cái)務(wù)風(fēng)險(xiǎn)、進(jìn)行財(cái)務(wù)監(jiān)督等方面的措施來(lái)提高企業(yè)利潤(rùn)的提升、避免企業(yè)風(fēng)險(xiǎn)的發(fā)生。 國(guó)家的經(jīng)濟(jì)貿(mào)易政策不利于中小企業(yè)的融資目前我國(guó)國(guó)家的經(jīng)濟(jì)貿(mào)易政策對(duì)我國(guó)中小企業(yè)的發(fā)展有一定的瓶頸作用。之所以出現(xiàn)這兩種情況，是因?yàn)槠髽I(yè)自身的資金周轉(zhuǎn)率比較低，同時(shí)在這種情況下，并沒有什么機(jī)構(gòu)來(lái)幫助中小企業(yè)來(lái)擺脫這種狀態(tài)，因此在某種程度上給中小型企業(yè)的發(fā)展造成了一定的負(fù)面影響。 靈敏度高 “靈敏度高是我國(guó)中小企業(yè)在財(cái)務(wù)管理方面的重要特點(diǎn)”。從質(zhì)和量的層面為中小企業(yè)的劃分提供了依據(jù)。 提高員工素質(zhì)，減少返修成本 6，實(shí)行全員成本管理 7 7 8 進(jìn)行整合、轉(zhuǎn)換觀念、積極推動(dòng)和深化 9結(jié)論 9參考文獻(xiàn) 11致謝 12緒論1．1研究背景 目前，我國(guó)中小企業(yè)數(shù)目眾多，對(duì)國(guó)民經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定起著舉足輕重的作用。中小企業(yè)財(cái)務(wù)管理概述2．1中小企業(yè)的界定 我國(guó)的中小企業(yè)從理論上講是指與所處行業(yè)的大企業(yè)相比，人員規(guī)模、資產(chǎn) 規(guī)模與經(jīng)營(yíng)規(guī)模都比較小的經(jīng)濟(jì)單位。 “現(xiàn)代企業(yè)制度下的企業(yè)管理是一個(gè)有生產(chǎn)管理、營(yíng)銷管理、人事管理、技術(shù)管理、設(shè)備管理、財(cái)務(wù)管理、 物資管理等諸多子系統(tǒng)構(gòu)成的復(fù)雜機(jī)構(gòu)。我國(guó)中小企業(yè)在發(fā)展中，并不像國(guó)有企業(yè)或者是其他大型 企業(yè)或者外資企業(yè)那樣有比較穩(wěn)定的流動(dòng)資金。中小企業(yè)并沒有主動(dòng)去監(jiān)督財(cái) 務(wù)管理的意識(shí)，往往是當(dāng)財(cái)務(wù)會(huì)計(jì)信息失真并對(duì)企業(yè)造成很大的影響的時(shí)候，領(lǐng)導(dǎo)才會(huì)派出專業(yè)人士對(duì)企業(yè)的會(huì)計(jì)信息進(jìn)行審核、發(fā)現(xiàn)問題。4 中小企業(yè)財(cái)務(wù)管理存在問題的原因上述提到的中小企業(yè)財(cái)務(wù)管理方面的問題在很大程度上阻礙了我國(guó)中小企業(yè)的 發(fā)展，針對(duì)上述提出的問題，我們從深層次對(duì)其原因進(jìn)行探究。這對(duì)于我國(guó)中小企業(yè)的發(fā)展影響尤為大。 中小企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)意識(shí) “由于市場(chǎng)經(jīng)濟(jì)的不穩(wěn)定性，任何企業(yè)在發(fā)展中都存在著一定的風(fēng)險(xiǎn)。（三）經(jīng)營(yíng)風(fēng)險(xiǎn)經(jīng)營(yíng)風(fēng)險(xiǎn)是企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)本身所固有的風(fēng)險(xiǎn)，其直接表現(xiàn)為企業(yè)息稅前利潤(rùn)的不確定性。 提高資金的使用率 財(cái)務(wù)管理人員要使用各種手段和措施來(lái)保證中小企業(yè)資金的來(lái)源和運(yùn)用能夠得 到最優(yōu)的發(fā)展和配合。 “我國(guó)中小企業(yè)必須認(rèn)真貫徹內(nèi)部監(jiān)督” 幾個(gè)方面：首先中小企業(yè)的領(lǐng)導(dǎo)要從一個(gè)比較深的層次意識(shí)到企業(yè)內(nèi)部監(jiān)督的重要性，中，主要做到以下首先小企業(yè)領(lǐng)導(dǎo)要在財(cái)務(wù)部門設(shè)置專門的內(nèi)部監(jiān)督機(jī)構(gòu)，通過采用比較專業(yè)的會(huì)計(jì)方面 的人才對(duì)企業(yè)的財(cái)務(wù)管理情況進(jìn)行監(jiān)督，要有意識(shí)也有責(zé)任地對(duì)企業(yè)的會(huì)計(jì)監(jiān)督工 作負(fù)責(zé)，確保企業(yè)會(huì)計(jì)信息不出現(xiàn)差錯(cuò)，以保證企業(yè)會(huì)計(jì)工作的順利開展。2013年7月24日，國(guó)務(wù)院召開常務(wù)會(huì)議決定：從今年8月1日起，對(duì)小微企業(yè)暫免征收增值稅和營(yíng)業(yè)稅，并暫不規(guī)定減免期限。參考文獻(xiàn)[1][J].商業(yè)現(xiàn)代化（下）. 2007年10月[2][J].海峽科學(xué)，2007，（02）[3] [4] ：2008: 25～26 [5][j].中南財(cái)經(jīng)政法