【導讀】低企業(yè)財務(wù)費用、提高企業(yè)信用等級、加強企業(yè)管控、提高會計信息質(zhì)量的作用。現(xiàn)戰(zhàn)略目標有著重要的意義。而建立財務(wù)的集中管理是加強財務(wù)監(jiān)管、控制財務(wù)風險、促。進集團公司穩(wěn)步健康發(fā)展的有力手段。本文從強化資金控制、保證集團內(nèi)部財務(wù)目標的協(xié)。調(diào)一致、加強對所屬企業(yè)的管理與控制以及實現(xiàn)企業(yè)集團整體利益的最大化等方面入手，注意事項及完善措施提出了一些可行性建議。2020年12月5日搜集資料、選題與指導教師溝通，編寫論文周志。2020年3月1日開題，查找資料。2020年4月20日——2020年5月15日中期檢查，修改論文。2020年5月20日——2020年5月31日定稿、排版、打印、答辯。論文在寫作過程中，及時與指導教師溝通，認真寫作，按要求修改。論文撰寫工作，在符合學院撰寫規(guī)范的基礎(chǔ)上，使論文寫作水平和綜合業(yè)務(wù)能力逐步提高。

　　

【正文】 境條件，完善資本市場，擴大直接融資渠道，進一步改善中小型企業(yè)的融資保證體系。至于各部門自己的政策行事，并以自己的方式做事的現(xiàn)實問題，政府 應加強有關(guān)法律，法規(guī)的建設(shè)，使或改善的優(yōu)惠政策，這是有利于中小型企業(yè)融資盡快。從國家需要通過穩(wěn)定的籌資機制，客觀適當?shù)闹С?，為它提供貸款擔保，信息，培訓等全方位的服務(wù)。建立中小型企業(yè)發(fā)展基金，加快完善信用擔保體系。存在的問題和對策 以及 中小型企業(yè)中小型企業(yè)的財務(wù)管理服務(wù)，為中小型企業(yè)合理融資。 哈爾濱劍橋?qū)W院畢業(yè)論文 21 附錄二 1. Introduction Small and medium enterprises play an important role in the economic development of China. The statistical data indicate that small and medium enterprises which register in Administration for Industry and Commerce account for 99%, output value and profit account for 60%, 40% respectively. Moreover, small and medium enterprises have offered 75% of the urban employment opportunities. Small and medium enterprises made important contribution to Chinese stability and economic prosperity. 2. Current situation of financial management in small and medium enterprises Since the start of the 21st century, the flourishing development of small and medium enterprises of China, play a very important role in the economic growth and social development. According to statistical data of the Ministry of Finance, by the end of 2020, the total number of small and medium enterprises has already exceeded 10 million, accounts for 99% of enterprise’s total number of China. Small and medium enterprises Have offered 75% of the urban employment opportunities, The gross output of industrial enterprises, sales ine, realize profits tax and total export account for 60%, 57%, 40% and 60% of all industrial enterprises respectively, the tax revenue turned over has already been close to half of the total value of the state revenues. Small and medium enterprises are bearing more than 75% of the technological innovations and more than 65% of the patented inventions. Small and medium enterprises with their flexible operating mechanisms and vigorous innovative activities, have offered the most basic motive power for economic growth. In recent years, the eliminating rate of small and medium enterprises of China reaches 70%, about 30% of the small and medium enterprises are in deficit. How small and medium enterprises seek the development of their own health, set up the modern enterprise .The existing problem and countermeasure of financial management in small and medium enterprises 48 system to strengthen the financial management, and carry on the capital operation scientifically, is the question that we pay close attention 3. The existing problem of financial management in small and medium enterprises The financial management idea lags behind, and the method is guarded The 哈爾濱劍橋?qū)W院畢業(yè)論文 22 administrators of small and medium enterprises are restricted by their own knowledge, managerial ability and low management quality. Their manage ideas are out of date, and the leaders of most enterprises are lack of theory and method of financial management, ignoring the role in enterprise’s capital operation. The administrators do not pay attention to the financial affairs and participate in policy making and management activities themselves. Therefore, the function of financial management is unable to play, which lead to lack of the modern financial management idea habitually and unawareness of training the qualified financial staffs. The financial management working foundation is weak, and the financial supervision is unstressed The anizational structure of financial administration is unreasonable. The enterprise’s internal control system performs no use. Therefore, it is difficult to play the role of supervising and controlling. Laying stress on using instead of making light of training financial staff, paying close attention to accountant checks and calculates, ignoring financial administrations, which have desalinized the position in business administration of financial management. They were shown in details below: Cash management is not tight which leads to funds unused or insufficient, the inventories control ability is bad, and the account receivable control is inefficiency. Financing difficulty, the fund is seriously insufficient Generally speaking the scale of small and medium enterprises is relatively small, the business is monotonous, fund input amount is great, and it is bad to resist risk. Therefore, the bank unavoidably has “cherishes the loan”, “careful loan” behavior, and the examination for credits loan in demand approval procedures is extremely strict。 secondly, the transparency of the business activities of small and medium enterprises is poor. Guarantee subject is unable to implement precisely, which is difficult to enter good cooperation and municate with the bank, and the information asymmetry for both sides of bank and enterprise。 thirdly, financing intermediary is imperfect. There are few financial intermediaries and loan guarantee anizations to grant loans for small and medium enterprises. Investment ability is relatively weak with less scientific Because small and medium enterprises are relatively small, the capital sources of investment are mostly loan fund, which make their ability of investment relatively weak. So they often pursue the shortterm goal on the investment project, always want to regain investment as soon as possible. Since investors’ decision level for investment is not high, and there is no scientific investment analysis that 哈爾濱劍橋?qū)W院畢業(yè)論文 23 proved before investing activities, and there is no risk fully predicting before investment, but eager a lot of investment projects on the ground. The result is “turn to any doctor one can find when critically ill”, which result in the missing of investment and the increase of the investment risk. The internal control system is imperfectand daily management links are weak At present, the internal controls systems of most small and medium enterprises are not plete that not including all departments and personnel. Therefore, it has not