中小企业财务管理毕业论文

齐齐哈尔大学毕业设计（论文）I摘要中小企业是国民经济的重要组成部分，改革开放以来我国中小企业获得了长足发展，对经济发展和社会稳定起着举足轻重的促进作用。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。加强中小企业财务管理不仅仅是中小企业自身发展的需要，更是入世后面对激烈的市场竞争提高企业核心竞争力的需要，有着重大的理论和实践意义。本文企业财务管理相关基本概念解析的基础上仔细分析了我国中小企业的经营状况，并就其财务管理中存在的不足提出了相应的建议。关键词：中小企业；财务管理；预算齐齐哈尔大学毕业设计（论文）IIAbstractMedium-sizedandsmallenterprisesistheimportantcomponentofnationaleconomy,sincethereformandopeningupourcountry'ssmallandmedium-sizedenterprisehasobtainedtheconsiderabledevelopmentandplayadecisiverolefortheeconomicdevelopmentandsocialstability.Butbecauseofitssmallsizeoutput,lowercapitalandtechnologies,bythetraditionalsystemandexternalfactorssuchasmacro-economicimpact,thesmallandmediumenterprisesinthefinancialmanagementandtheexistenceofitsowndevelopmentandmarketeconomyarenotsuitedtothesituation.StrengthenthefinancialmanagementofsmallandmediumenterprisesisnotonlytheneedsofSME'sintheirdevelopment,evenafteraccessiontofacethefiercemarketcompetitiontoimprovethecorecompetitivenessofenterprisesneed,isofgreattheoreticalandpracticalsignificance.InthispaperthebasicconceptofenterprisefinancialmanagementrelatedanalysisbasedonacarefulanalysisofChina'ssmallandmedium-sizedenterprisemanagementstatus,anditsfinancialmanagementdeficienciesandputsforwardsomecorrespondingsuggestions.Keywords:Smallandmedium-sizedenterprises;financialmanagement;budget齐齐哈尔大学毕业设计（论文）III目录摘要...........................................................................................................................................IAbstract.....................................................................................................................................II一、企业财务管理相关理论概述............................................................................................1（一）财务管理的定义.....................................................................................................1（二）财务管理的职能.....................................................................................................1（三）财务管理在现代企业中的地位.............................................................................11.资金(资本)运动的管理是现代企业管理的中心..................................................12.资金(资本)运动管理的意义..................................................................................2（四）企业财务管理目标.................................................................................................2二、我国中小型企业经营概况................................................................................................2（一）经营管理者和所有者统一.....................................................................................3（二）经营多属于负完全责任的个人经营.....................................................................3（三）初始资本及可利用的资本少.................................................................................3（四）具有经营机制方面的灵活性和易变性.................................................................3（五）面临的市场竞争压力较大.....................................................................................3（六）受环境变化刺激或冲击大.....................................................................................3三、我国中小型企业财务管理现状分析................................................................................4（一）资金短缺,筹融资能力差........................................................................................41.在银行信贷政策上存在歧视.................................................................................42.在银行利率政策上存在所有制歧视.....................................................................5（二）财务管理水平不高.................................................................................................5（三）财务管理制度不完善.............................................................................................5（四）对资金缺乏投资预算决策功能.............................................................................6（五）对资产的管理缺乏科学性，控制薄弱.................................................................61.缺乏对会计信息的分析.........................................................................................62.对存货没有加以控制.............................................................................................63.对应收账款控制不严.............................................................................................64.对现金管理不严.....................................................................................................65.资产保管不利.........................................................................................................7四、完善中小型企业财务管理的对策....................................................................................7（一）设立符合自身需要的财务管理目标.....................................................................7齐齐哈尔大学毕业设计（论文）IV（二）加强自身筹集资金的能力.....................................................................................71.政府支持增强企业外部融资能力.........................................................................72.中小企业自身应力求克服筹资能力不强的弱点.................................................8（三）加强财务预算功能，规范资金的使用.................................................................8（四）加强财务方面的分析和控制..........................................................................