中小企業的財務管理體系的設計與實現

內 容 摘 要

中小企業是我國的經濟快速發展的原因之一，為我國的國內生產總值和稅收做好的巨大的貢獻。在現如今的社會中，中小企業面對的市場壞境與地方政府各部門間的監管壓力和中小企業本身存在的問題，如企業的管理水平的高低和人才的選用上，還是存在一定的缺陷，這給企業的發展造成了巨大的困難，中小企業的財務管理體系能夠幫助企業克服以上所述的一些困難。

財務管理制度是一個企業非常重要的組成部分，一個全面的財務管理制度，能夠有效地提高財務管理水平，并且是保持企業的可持續發展的前提條件。

本文將從企業自身存在的一些問題下手，著重分析企業在財務管理中存在的一些問題，在結合企業的發展和規劃，設計出符合企業財務管理體系方案與思路。

[關鍵詞]：經濟；企業；制度；財務管理

目     錄

1.中小企業財務管理的概念 ··········································1

1.1中小企業的界定 ··············································1

1.2中小企業的特征 ··············································2

2.財務管理的概念 ··················································3

2.1財務管理的原則 ··············································3

2.2財務管理的內容 ··············································3

2.3財務管理的特點 ··············································3

2.4財務管理在中小企業中起到的作用 ······························4

3.中小企業的財務管理面臨的問題 ····································5

3.1融資困難，資金短缺 ··········································5

3.2缺乏國家政策的支持 ··········································5

3.3中介機構不健全 ··············································5

3.4管理理念落后 ················································6

3.5控制能力薄弱 ················································6

4.改善中小企業財務管理體系的措施 ··································7

4.1完善財務管理制度 ············································7

4.2加強財務管理觀念 ············································7

4.3構建信用評級體系 ············································7

4.4建立財務分析和預測體制 ······································8

4.5提高會計人員業務水準 ········································8

4.6引進財務管理專業人才 ········································9

5.總結 ···························································10