论中国中小企业财务管理存在问题及对策

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分类号： F230

单位代码：10452

毕业论文（设计）

论中国中小企业财务管理存在问题及对策

姓 名 李 晴

学 号 201304920712

年 级 2013级

专 业 会计学

系 （院） 物流学院

指导教师 李艳芬

2015年04月16日

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

ABSTRACT

Small and medium-sized enterprises (SMEs) have made outstanding contributions with strong vitality in the economic development of countries. The change of international economic environment highlights the prominent position of small and medium-sized enterprises, its significant role to alleviate the economic crisis and maintain the social stability has been recognized by more and more people. Since the reform and opening up, China's small and medium enterprises have made brilliant achievements after years of development and made an important contribution to the country's economic construction, occupying a pivotal position in China's national economy. However, China's small and medium enterprises commonly value marketing, ignore the financial management with weak fund-raising and investment capacity, non-existent internal control, Ineffective financial control and financial supervision, and incomplete financial system. SMEs develop difficultly with high failure rate, the average life expectancy is only three to five years. In a market economy, corporations want to survive, grow and make profitability, it need to establish modern enterprise system, and do scientific capital operations, which are required to strengthen financial management. So I would like to seek countermeasures to SME financial management issues from three aspects of the government, market and SMEs. I will firstly give a comprehensive theoretical explanation of Concept of financial management of SMEs and the impact on businesses, and then focus on all kinds of problems, their causes and the harm of the current financial management for SMEs in China and, the finally step by step proposed countermeasures.

Key words: Small and medium-sized enterprises; financial management; problems; countermeasure