浅谈中国中小企业财务管理存在问题及其对策

i江西财经大学论文题目浅谈中国中小企业财务管理存在问题及其对策学号0093941姓名翁倩学院外国语学院专业英语班级09级3班ii摘要中小企业在各国的经济发展中都以其强大的生命力做出了突出的贡献，随着国际经济环境的变化，中小企业的地位更被凸显出来，人们更加认识到中小企业在缓解经济危机、保持社会稳定方面的巨大作用。改革开放以来，中国中小企业经过多年的发展，已取得了辉煌的成绩，在中国国民经济中占有举足轻重的地位，为国家的经济建设做出了重要的贡献。但是，我国的中小企业普遍存在营销挂帅，轻理财的现象及筹资能力差，投资能力弱，内部控制形同虚设，财务控制，财务监督不力，财务体制不完善的问题。目前中小企业举步维艰，失败率较高，企业平均寿命只有三至五年。在市场经济条件下，企业要生存、发展和盈利就必须建立现代企业制度，科学地进行资本运营，而这一切都需强化财务管理。对此我将从政府，市场和企业自身三个方面谋求中小企业财务管理问题的对策。本文首先对中小企业财务管理的概念和对企业的影响进行了较全面的理论阐述，随后针对当前中国中小企业财务管理存在的种种问题及其原因和带来的危害进行分析，最后步步深入提出对策。关键词：中小企业；财务管理；问题；对策iiiAbstractSmallandmedium-sizedenterprises(SMEs)havemadeoutstandingcontributionswithstrongvitalityintheeconomicdevelopmentofcountries.Thechangeofinternationaleconomicenvironmenthighlightstheprominentpositionofsmallandmedium-sizedenterprises,itssignificantroletoalleviatetheeconomiccrisisandmaintainthesocialstabilityhasbeenrecognizedbymoreandmorepeople.Sincethereformandopeningup,China'ssmallandmediumenterpriseshavemadebrilliantachievementsafteryearsofdevelopmentandmadeanimportantcontributiontothecountry'seconomicconstruction,occupyingapivotalpositioninChina'snationaleconomy.However,China'ssmallandmediumenterprisescommonlyvaluemarketing,ignorethefinancialmanagementwithweakfund-raisingandinvestmentcapacity,non-existentinternalcontrol,Ineffectivefinancialcontrolandfinancialsupervision,andincompletefinancialsystem.SMEsdevelopdifficultlywithhighfailurerate,theaveragelifeexpectancyisonlythreetofiveyears.Inamarketeconomy,corporationswanttosurvive,growandmakeprofitability,itneedtoestablishmodernenterprisesystem,anddoscientificcapitaloperations,whicharerequiredtostrengthenfinancialmanagement.SoIwouldliketoseekcountermeasurestoSMEfinancialmanagementissuesfromthreeaspectsofthegovernment,marketandSMEs.IwillfirstlygiveacomprehensivetheoreticalexplanationofConceptoffinancialmanagementofSMEsandtheimpactonbusinesses,andthenfocusonallkindsofproblems,theircausesandtheharmofthecurrentfinancialmanagementforSMEsinChinaand,thefinallystepbystepproposedcountermeasures.Keywords:Smallandmedium-sizedenterprises;financialmanagement;problems;countermeasureiv目录摘要...................................................................................................................................................iAbstract...........................................................................................................................................iii浅谈中国中小企业财务管理存在问题及其对策...........................................................................11.中小企业财务管理概述...........................................................................................................11.1中小型企业的界定...........................................................................................................11.2中小企业财务管理的定义...............................................................................................11.3中小企业财务管理的内容...............................................................................................21.3.1筹资管理.................................................................................................................21.3.2投资管理.................................................................................................................21.3.3资金营运管理..........................................................................................................21.3.4分配管理..................................................................................................................22.中小企业财务管理现状及成因...............................................................................................22.1中小企业财务管理现状....................................................................................................22.1.1资金短缺，融资困难..............................................................................................32.1.2缺乏完善的财务管理制度......................................................................................32.1.3对财务管理的重视程度不够..................................................................................42.1.4财务会计工作不规范不严格..................................................................................42.1.5决策信息匮乏..........................................................................................................42.2中小企业财务管理现状的成因.......................................................................................42.2.1外部原因..................................................................................................................52.2.2内部原因..................................................................................................................53.改善中小企业财务管理的措施...............................................................................................53.1中小企业加强财务控制....................................................................................................53.1.1加强和更新财务管理理念......................................................................................53.2.2加强内部控制，改变僵化的管理模式，加强财会队伍的建设..........................63.3.3强化资金和应收账款的管理，加强财务控制力..................................................73.2采用科学投资策略，解决资金短缺