发布时间 : 星期五 文章我国中小企业财务管理存在的问题及对策更新完毕开始阅读0d3acae755270722182ef735
摘 要
中小企业是国民经济中一支重要且活跃的力量，在世界各国经济发展中都起着战略性的作用。无论是发达国家，还是新兴的发展中国家和地区，都积极扶持中小企业的发展，加强对中小企业的研究。近年来，我国政府和广大学者们普遍意识到中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用，因此，中小企业的改革和发展已经成为我国社会关注的热点。但如何促进中小企业健康成长，并使其在经济全球化的大潮中顺利与世界经济接轨还在进一步的探索之中。
随着市场经济的深入发展，财务管理作为企业微观管理的重要组成部分变得越来越重要，财务管理水平的好坏，直接关系着企业的兴衰成败。为了促进我国中小企业的发展，本文以C公司为案例，对中小企业财务管理问题进行研究。北京C公司是一家成立不久的文化类服务型企业，该企业具备中小企业通用的特征，是一个非常典型的中小企业代表。本文首先对中小企业财务管理问题的理论研究进行了相关的文献综述，文献综述从企业的发展阶段和中小企业面临的各类财务问题进行分类别归纳。然后，对C公司的公司背景、目前经营情况进行了大致的介绍。再次，案例公司继续经营过程中出现的财务问题及其原因进行了具体分析，发现该公司存在资金管理不当、往来账款混乱、会计主体核算不明确、财务部门的职责和人员安排不当、预算管理制度不当使用等问题。本文通过结合该公司经营特点、主营业务性质和公司的组织结构，针对该公司产生的各类问题提出了相应的对策。对策主要分为三个部分：股东角度、针对问题的具体措施和其他配套措施。股东方面主要是有正确的财务观和重视财务管理的态度；具体措施主要是指针对之前的问题提出详细的解决方案，包括在资金方面采用集中管理同时母子公司相互分离形式，往来账款要尽量网上报销系统，登记个人往来明细账，采用预算管理制度和控制企业成本、费用支出等方法；最后是补充性配套措施包括完善组织结构和明确责任分工。
文章共分为五个部分，第一部分主要是阐述文章背景、意义和文献综述；第二部分主要是确定中小企业概念和中小企业财务管理问题的定义及范围；第三部分主要是对案例企业的经营情况、问题分析进行阐述；第四部分则是对案例企业出现各种财务管理问题进行解决，提出了一系列措施；最后是结论。
关键词：中小企业 财务管理 外部环境 内部控制
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Abstract
The small and medium-sized enterprises are an important and active strength in national economy, playing an important role in the economic development in every country of the world. Regardless of the developed countries, or the new developing countries and regions, are supporting the S﹠E actively and strengthening the study on S﹠E. In the recent years, our government realizes that the S﹠E is the important part of the national economy, so the development of the S﹠E has already become the focus that society of our country has paid much attention to. But how to promote S﹠E growing up healthily is in further exploration.
With the full development of market economy, the financial management becomes more and more important. The quality of the financial management is very important for the development of the enterprises. Financial management is directly related to the survival and development of the enterprise. This paper will do research for this problem and cast the Beijing C physical culture company as a case. Because the company owns all the features of the S﹠M, it is a typical representative. Beijing C physical culture company is a young company, which is found in 2006, engaged in physical cultural industry. This paper firstly summarizes the literature review, and then briefly introduces the company background and recent operational conditions. Literature review contains the stage of company development and classification of the financial problems. The case firm has many financial problems which influents the daily operation and future evolution. In this paper, I in details state the financial problems but also analysis the cause and reason. In that firm, you can see the fault in set of financial department and responsibilities chaos of financial staff, lack of budget control and so on. This article through the company’s business characteristics and the characteristics of the main business combined with the company’s organizational structure for the company produces all kinds of problems to put forward the corresponding countermeasures. The measures include the correct concept of finance the corresponding countermeasures. The measures include the correct concept of finance and some concrete measures. From the perspective of the shareholders, owners should hold the correct financial ideas
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and positive attitude. Specific measures are mainly targeted for the problem to put forward relevant solutions. Cash management can use the centralism, current account can establish the personal current-account. Beijing XX physical culture company should use the budget management system to control the cost. Final is the compatibility measures which include perfecting organization structure and a clear division of responsibility.
There are five parts in this paper. The first is pandect, which introduce the research background and meaning. The second talks about the definition of S＆M enterprise and financial problems. The third part states the background, operation and financial problems of case. The last part explains the methods and measures.
Key words：small and medium-sized enterprises financial management outside
environment internal control
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目录
1 绪论 .......................................................................................................................................... 17 1.1选题的目的 ............................................................................................................................ 18 1.2选题的理论意义 .................................................................................................................... 18 1.3选题的现实意义 .................................................................................................................... 18 2 中小企业财务管理概述 .......................................................................................................... 19 2.1 中小企业定义与特点 ........................................................................................................... 19 2.2 财务管理概念 ....................................................................................................................... 19 2.3中小企业财务管理目标 ........................................................................................................ 20 2.3.1财务管理目标的概念与特点........................................................................................... 20 2.3.2财务管理的整体目标....................................................................................................... 20 2.4中小企业财务管理现状及特征 ............................................................................................ 20 2.4.1中小企业财务管理的现状............................................................................................... 20 2.4.2中小企业财务管理的特征............................................................................................... 21 3 C公司财务管理案例与分析 .................................................................................................. 22 3.1公司基本情况 ........................................................................................................................ 22 3.1.1成立背景........................................................................................................................... 22 3.1.2企业的组织结构............................................................................................................... 23 3.1.3人员分布........................................................................................................................... 23 3.1.4财务经营情况................................................................................................................... 24 3.2 公司目前财务管理制度 ....................................................................................................... 27 3.2.1 财务部门的设置.............................................................................................................. 27 3.2.2 财务人员职能.................................................................................................................. 27 3.2.3 财务流程.......................................................................................................................... 28 3.3 C公司财务管理问题分析..................................................................................................... 29 3.3.1 企业的货币资金管理问题.............................................................................................. 29 3.3.2 往来账款管理问题.......................................................................................................... 30 3.3.3 收益分配问题.................................................................................................................. 30 3.3.4 成本费用问题.................................................................................................................. 30 3.3.5 企业会计核算问题.......................................................................................................... 31 3.3.6 预算管理问题.................................................................................................................. 32 4 C公司财务管理问题解决的主要措施 .................................................................................. 33 4.1 从管理者角度如何解决财务问题 ....................................................................................... 33
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