【正文】 DB/OL].北京律師網(wǎng) ,2021 年 11 月 [7] 錢晨陽，章元軍，周翼文 . 高新技術(shù)企業(yè)風(fēng)險防范策略 [J] . 合作經(jīng)濟與科技 , 2021年 1 月 1 日 [8] 李華 . 高新技術(shù)企業(yè)財務(wù)管理問題初探 [J] .工程設(shè)計與應(yīng)用研究， 2021 年第 1 期 [9] 龔光梅，王小寧 . 高新技術(shù)企業(yè)財務(wù)管理特點分析 [J] .企業(yè)家天地， 2021 年 10 月 [10] 全桂 ，張志鳳 . 高新技術(shù)企 業(yè)財務(wù)管理特點初探 [J] .會計之友， 2021 年 12 月 [11] Gladys True . Financial Institutions Management[M]. the mcgraw_hill , 1994,and 1997 遼寧科技大學(xué)畢 業(yè)設(shè)計（論文） 第 21 頁 附錄 As everybody knows, business management including production management, marketing management and financial control and so on many aspects, but the financial control is the enterprise entire management system core, enterprise39。s financial control goal is a goal which the enterprise pursues. Obviously, only has take the financial control as the center, the coordination operates management system each aspect, can effectively strengthen the business management, the promotion enterprise develops. Said from the nation that, the privately operated enterprise quantity multitudinous, distributed is widespread, the character is icrespectively differently, in addition receives them across coppice conomic environment and the system influence, the privately operated enterprise was strengthening the financial control aspect to meet the certain resistance, for example: The policy the discrimination causes the privately operated enterprise and the major industry cannot the fair petition, the local authority, the profession control ection39。s intervention, causes the privately operated enterprise the financial control goal shortterm, again is main is the privately operated enterprise financial control owner39。s influence oversized and so on some subjective factors existences, causes the financial control the importance to neglect. Therefore, in its financial control exists question also many and varied, I believed, at present the universal existence question and the reason mainly have: . 1 、 Financing difficulty, the revolving fund is insufficient, cause slake of the financial control Cheng Duanyuan. At present, the our country privately operated enterprise initially established has been independent, the channel many Yuan financing system, but, financed difficultly, to guarantee difficultly, still was the most prominent question which the restriction privately operated enterprise developed, the main question was: First, is in debt excessively many, financing cost high, risk big, creates the privately operated enterprise credit rank low, helps the letter relatively to be worse. Second, the majority privately operated enterprise right and wrong major industry, some banks the traditional ideas and the administrative intervention influence, insufficiently are warmhearted to its loan. Third, the facilitating agency is not perfect, lacks specially the financial facilitating agency and the loan guarantee anization which serves for the privately operated enterprise loan. Analyzes its main reason to display in two aspects: One is the finance industry is insufficient to the privately operated enterprise39。s credit aid. Our country finance system from establishes to the service project, mostly is take the big enterprise as the service object, the privately operated enterprise39。s credit service is often neglected. Because the loan is difficult, in the production management process needs the fund to be insufficient, enormously has restricted the privately operated enterprise39。s development. Some privately operated enterprises, although exists temporarily difficultly, but the bank once supports can bring back to life。 Two is the privately operated enterprise39。s financing channel is unitary, adapts the market demand change with difficulty. As a result of some privately operated enterprises, in both cannot obtain the bank the loan support, and does not have self financing or to the social public financing ability, imperceptibly, strengthened the enterprise financial control also to bee an empty talk, the financial control has also bee mediates lake of the source. 遼寧科技大學(xué)畢 業(yè)設(shè)計（論文） 第 22 頁 2 、 Financial control is weak, lacks the scientific nature, causes the financial control to take a step difficultly. The majority of privately operated enterprises have the financial control link to be weak, moreover to strengthens the financial control aspect insufficiently to take, has not understood the financial control from the true significance in enterprise39。s status. The main question includes: One is the fund management is lax, financial control weak, creates the fund to leave unused or to be insufficient. Two is the receivable account funds turnover is slow, causes the fund recycling difficulty. Three, the inventory control is weak, creates the fund delay. Four is re Qian Qingwu, the property drains seriously. Analyzes its reason mainly is: One is some privately operated enterprises thought cash more the better, causes the massive cashes not to participate in the turnover, some are the fund lacks the plan arrangement, excessive purchase real estate, but causes the enterprise to be unable to deal with the management urgently needed fund, falls into the financial difficult position. Two is does not have the establishment strict selling on credit policy, lacks powerfully destroys receives the measure, should receive money cannot cash or form the dull account. Three is very many privately operated enterprises end of the month the goods in stock takes the fund often to surpass its turnover above two times, creates the fund delay turnover to malfunction. Four is many privately operated enterprises superintendents, to management and so on raw material, halffinished product, fixed asset did not arrive, leaves question nobody to investigate, the property waste was serious.