我國(guó)中小企業(yè)財(cái)務(wù)管理存在的問(wèn)題及對(duì)策研究

1、財(cái)務(wù)管理I摘要中小企業(yè)是國(guó)民經(jīng)濟(jì)的重要組成部分，以其獨(dú)特的經(jīng)營(yíng)方式和靈活的生產(chǎn)方式對(duì)經(jīng)濟(jì)的發(fā)展和社會(huì)的穩(wěn)定起著舉足輕重的促進(jìn)作用。我國(guó)中小企業(yè)中有相當(dāng)一部分忽視了財(cái)務(wù)管理的核心地位，管理思想僵化落后，使企業(yè)管理局限于生產(chǎn)經(jīng)營(yíng)型管理格局中，企業(yè)財(cái)務(wù)管理的作用沒(méi)有得到充分發(fā)揮。同時(shí)，由于受宏觀經(jīng)濟(jì)環(huán)境變化和體制的影響，中小企業(yè)在加強(qiáng)財(cái)務(wù)管理方面遇到了一定的阻力。本文主要從我國(guó)中小企業(yè)財(cái)務(wù)管理現(xiàn)狀出發(fā)，以現(xiàn)代財(cái)務(wù)管理為依據(jù)，通過(guò)分析，找出中小

2、企業(yè)財(cái)務(wù)管理方面存在的問(wèn)題，并找出問(wèn)題存在的原因，從而探討適合中小企業(yè)自身發(fā)展的財(cái)務(wù)管理方法，完善財(cái)務(wù)管理機(jī)制，提高中小企業(yè)的經(jīng)營(yíng)管理水平。在此基礎(chǔ)上，討論企業(yè)在新形勢(shì)下財(cái)務(wù)管理工作的發(fā)展方向。關(guān)鍵詞：中小企業(yè)財(cái)務(wù)管理企業(yè)管理財(cái)務(wù)管理i目錄摘要............................................I前言............................................11我國(guó)中小企

3、業(yè)發(fā)展概況及財(cái)務(wù)管理現(xiàn)狀..............21.1我國(guó)中小企業(yè)發(fā)展概況...............................................................................................................21.2中小企業(yè)財(cái)務(wù)管理的現(xiàn)狀......................................................

4、.....................................................22我國(guó)中小企業(yè)財(cái)務(wù)管理存在的問(wèn)題..................42.1融資困難，資金嚴(yán)重不足...........................................................................................................42.2資產(chǎn)疏于管理

5、，財(cái)務(wù)控制薄弱...................................................................................................52.2.1對(duì)現(xiàn)金管理不到位，導(dǎo)致現(xiàn)金閑置或不足......................................................................52.2.2應(yīng)收賬款周轉(zhuǎn)緩慢，發(fā)生壞賬呆

6、賬的風(fēng)險(xiǎn)加大..............................................................52.2.3存貨控制薄弱......................................................................................................................52.2.4成本費(fèi)用管理水平低.......

7、...................................................................................................62.2.5資產(chǎn)流失、浪費(fèi)嚴(yán)重..........................................................................................................

8、72.3管理觀念落后，管理模式僵化...................................................................................................72.4財(cái)務(wù)管理人員素質(zhì)不高，財(cái)務(wù)管理工作重視不夠...................................................................82.5財(cái)務(wù)會(huì)計(jì)工作流程

9、不規(guī)范、不嚴(yán)格...........................................................................................82.6財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)淡薄，企業(yè)始終在高風(fēng)險(xiǎn)區(qū)運(yùn)行.......................................................................92.7財(cái)務(wù)管理的目標(biāo)定位不系統(tǒng)...........

10、............................................................................................92.8中小企業(yè)財(cái)務(wù)機(jī)構(gòu)不健全.........................................................................................................103加強(qiáng)中小企

11、業(yè)財(cái)務(wù)管理的對(duì)策建議.................113.1加強(qiáng)自身籌集資金的能力.........................................................................................................113.1.1提高自身融資能力，降低風(fēng)險(xiǎn)投資..................................................

12、..............................113.1.2創(chuàng)造參與債券市場(chǎng)的機(jī)會(huì)................................................................................................113.1.3強(qiáng)化信用觀念，提高信用等級(jí)，拓展融資...................................................

13、.................113.2完善內(nèi)部的財(cái)務(wù)管理制度.........................................................................................................123.2.1健全財(cái)務(wù)管理資金控制制度...............................................................

14、.............................123.2.2建立健全內(nèi)部組織結(jié)構(gòu)....................................................................................................123.2.3加強(qiáng)企業(yè)存貨管理...........................................................

15、.................................................123.3改變落后的財(cái)務(wù)管理觀念.........................................................................................................133.4穩(wěn)健理財(cái)，避免盲目擴(kuò)張或多元化經(jīng)營(yíng)............................

16、.....................................................143.5強(qiáng)化經(jīng)營(yíng)者管理觀念.................................................................................................................143.6加強(qiáng)相關(guān)法律法規(guī)建設(shè).........................

17、....................................................................................153.6.1加快制定和完善有利于中小企業(yè)發(fā)展的法律法規(guī)........................................................153.6.2加快建立中小企業(yè)信用擔(dān)保體系...............................