中小企業(yè)財務(wù)管理

論文編號:CW135  論文字?jǐn)?shù):19315,頁數(shù):19  附外文翻譯
摘    要
 
 中小企業(yè)是國民經(jīng)濟的重要組成部分，對經(jīng)濟發(fā)展和社會穩(wěn)定起著舉足輕重的促進作用。然而中小企業(yè)由于其資本和技術(shù)構(gòu)成較低、產(chǎn)出規(guī)模較小，受傳統(tǒng)體制和外部宏觀經(jīng)濟環(huán)境影響大等因素的制約，使得它們在自身發(fā)展及管理方面存在著與整個社會經(jīng)濟發(fā)展不相適應(yīng)的狀況。財務(wù)管理是企業(yè)整個管理體系的核心，企業(yè)財務(wù)管理的目標(biāo)即是企業(yè)追求的目標(biāo)。只有以財務(wù)管理為中心，協(xié)調(diào)運作管理體系的各個方面，才能有效地強化企業(yè)管理，促進企業(yè)發(fā)展。為此，找出我國中小企業(yè)財務(wù)管理中存在的問題并探討對策，促進中小企業(yè)的改革與發(fā)展，是當(dāng)前亟需思考和解決的問題。
 本文對我國中小企業(yè)財務(wù)管理現(xiàn)狀作了簡要闡述，并對其存在的問題及成因作了詳盡的說明，最后提出了解決中小企業(yè)財務(wù)管理中存在問題的對策以及改革的方向。通過加強中小企業(yè)財務(wù)管理方面的建設(shè)，帶動企業(yè)管理其他方面進一步完善，為企業(yè)全面發(fā)展打下堅實的基礎(chǔ)，希望本文對中小企業(yè)發(fā)展有一定的參考價值。

關(guān)鍵詞：中小企業(yè)；財務(wù)管理 ；問題 ；對策

 The study on SME financial management problems and Response
 Abstract：SMEs are an important component of the national economy, and SMEs in economic development and social stability plays an important role in promoting However, due to a lower capital and technology SMEs, outputs smaller, but the traditional system of macroeconomic and external factors such as the environmental impact, causing them in the management of their own development and the existence of conditions that are incompatible with the overall socio-economic development. Financial management is the core of enterprise management systems, enterprise financial management goals is the pursuit of business objectives. Only has taken the financial control as the center, coordinating all aspects of the operation management system that can effectively strengthen the management of enterprises and development. To this end, find our SMEs financial management problems and study measures to promote the reform and development of SMEs is the current thinking and the need to resolve the issue.
 My papers on the status of the financial management of SMEs made a brief exposition and the problems it causes and made detailed notes, the final settlement presented SMEs financial management problems and the direction of the reform measures. Through the strengthening of SMEs financial management building, to further improve other aspects of enterprise management. To lie a solid foundation for the comprehensive development of enterprises, I hope this paper on the development of SMEs have some reference value.
 
 
 Keywords: SMEs（small and medium enterprise(s)）; Financial management; Problem; Response
 
目錄

一、概述…………………………………………………………………………………1
（一）財務(wù)管理的概念…………………………………………………………………1
（二）財務(wù)管理的內(nèi)容…………………………………………………………………1
（三）財務(wù)管理的任務(wù)和目標(biāo)…………………………………………………………2
二、財務(wù)管理的基本理論………………………………………………………………2
（一）財務(wù)管理的價值觀念……………………………………………………………2
（二）財務(wù)管理的方法…………………………………………………………………3
（三）財務(wù)管理的作用…………………………………………………………………4
三、中小企業(yè)財務(wù)管理現(xiàn)狀分析………………………………………………………5
（一）中小企業(yè)財務(wù)管理現(xiàn)狀…………………………………………………………5
（二）中小企業(yè)財務(wù)管理存在問題……………………………………………………6
（三）中小企業(yè)財務(wù)管理存在問題原因分析…………………………………………8
 四、加強中小企業(yè)財務(wù)管理的對策…………………………………………9
（一）加強中小企業(yè)財務(wù)管理的對策…………………………………………………9
（二）加強中小企業(yè)財務(wù)管理的實證分析……………………………………………14
（三）企業(yè)財務(wù)管理改革的發(fā)展方向…………………………………………………16
參考文獻…………………………………………………………………………………19