中小企業(yè)財務(wù)管理存在的問題及對策

摘 要

摘要：中小企業(yè)是國民經(jīng)濟(jì)的重要組成部分，以其獨(dú)特的經(jīng)營方式和靈活的生產(chǎn)方式對經(jīng)濟(jì)的發(fā)展和社會的穩(wěn)定起著舉足輕重的促進(jìn)作用。我國加入WTO后，企業(yè)的經(jīng)營環(huán)境發(fā)生了改變，企業(yè)要迅速適應(yīng)環(huán)境的變化，就需要找出自己在財務(wù)管理中存在的問題。

我國中小企業(yè)中有相當(dāng)一部分忽視了財務(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)營型管理格局中，企業(yè)財務(wù)管理的作用沒有得到充分發(fā)揮。同時，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)財務(wù)管理方面遇到了一定的阻力。

這里主要從我國中小企業(yè)財務(wù)管理現(xiàn)狀出發(fā)，以現(xiàn)代財務(wù)管理為依據(jù)，通過分析，找出中小企業(yè)財務(wù)管理方面存在的問題，并找出問題存在的原因，從而探討適合中小企業(yè)自身發(fā)展的財務(wù)管理方法，完善財務(wù)管理機(jī)制，提高中小企業(yè)的經(jīng)營管理水平。在此基礎(chǔ)上，討論企業(yè)在新形勢下財務(wù)管理工作的發(fā)展方向。

關(guān)鍵詞：中小企業(yè)；財務(wù)管理；解決對策目       錄

前言··················································································································1

一、中小企業(yè)財務(wù)管理概述····················································································1

（一）中小企業(yè)財務(wù)管理目標(biāo)··················································································1

1、財務(wù)管理目標(biāo)的概念與特點(diǎn)················································································1

2、財務(wù)管理的整體目標(biāo)·························································································2

（二）中小企業(yè)財務(wù)管理現(xiàn)狀及特征·········································································2

1、中小企業(yè)財務(wù)管理的現(xiàn)狀···················································································2

2、中小企業(yè)財務(wù)管理的特征···················································································3

二、中小企業(yè)財務(wù)管理的問題及原因·········································································3

（一）外部因素····································································································3

1、法律體系不完整·······························································································3

2、財稅政策體系不健全·························································································4

3、融資體系不發(fā)達(dá)·······························································································4

4、社會服務(wù)體系有待發(fā)展······················································································4

（二）內(nèi)部因素····································································································4

1、融資困難，資金周轉(zhuǎn)不足···················································································4

2、財務(wù)控制薄弱··································································································5

3、缺乏人力資源或財務(wù)人員素質(zhì)低··········································································5

4、財務(wù)管理觀念陳舊····························································································5

三、改善中小企業(yè)財務(wù)管理的對策···········································································6

（一）完善外部環(huán)境······························································································6

1、建立完整的法律法規(guī)·························································································6

2、完蓍和支持財稅政策·························································································6

3、合理構(gòu)建融資體制····························································································7

4、建立和完善社會服務(wù)體系···················································································7

（二）加強(qiáng)內(nèi)部管理······························································································7

1、強(qiáng)化資金管理，合理利用各類融資渠道··································································7

2、健全內(nèi)部控制制度····························································································8

3、重視財務(wù)人員隊(duì)伍建設(shè)，提高人員素質(zhì)和能力························································8

4、加強(qiáng)企業(yè)對財務(wù)管理的重視，建立科學(xué)合理的管理觀念············································9

四、結(jié)論············································································································10

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