東營市中小企業(yè)財務管理存在的問題及對策

1引言·····························································1

2東營市中小企業(yè)現(xiàn)狀的調查·········································2

2.1激活市場競爭、增進效率，促進經濟增長···························2

2.2創(chuàng)造就業(yè)機會，緩解經濟周期沖擊·································3

3東營市中小企業(yè)財務管理現(xiàn)狀·······································3

3.1東營市中小企業(yè)融資情況·········································3

3.2東營市中小企業(yè)融資擔保業(yè)發(fā)展情況·······························4

3.3東營市部分中小企業(yè)財務機構設置情況·····························6

3.4東營市部分企業(yè)財務人員結構情況·································6

3.5東營市中小企業(yè)財務結構情況·····································8

3.6會計核算工作開展情況···········································8

3.7企業(yè)財務管理制度情況···········································7

4中小企業(yè)財務管理中存在的問題及原因·······························9

4.1資金短缺，融資能力差···········································9

4.2資產疏于管理，財務控制薄弱·····································9

4.3資本結構方面中小企業(yè)負債率高，財務危機陷阱突現(xiàn)················11

4.4中小企業(yè)財務分析膚淺粗劣······································11

5中小企業(yè)財務管理問題的解決對策··································12

5.1政府要加強相關法律法規(guī)建設，提高中小企業(yè)的融資能力············12

5.2加強中小企業(yè)內部控制建設······································13

5.3優(yōu)化中小企業(yè)的資本結構，平衡高速成長和穩(wěn)健發(fā)展 ···············16

5.4建立中小企業(yè)的財務會計分析制度 ······························16

5.5政府要建立和完善支持中小企業(yè)發(fā)展的各種體系····················17

6結束語　························································17

參考文獻 ······················································· 18

致謝詞 ························································· 18

內 容 摘 要

【摘要】目前，中小企業(yè)已是我國國民經濟不可或缺的組成部分，對我國經濟發(fā)展和社會穩(wěn)定起著舉足輕重的促進作用。本文通過對東營市中小企業(yè)融資能力、財務控制、資本結構、財務分析四個方面存在的問題進行分析和研究，并提出相應的對策，旨在啟發(fā)東營市中小企業(yè)的管理者，包括中小企業(yè)外部政策制定者和中小企業(yè)的經營管理者，能切實結合中小企業(yè)的實際情況，努力改善中小企業(yè)的財務管理現(xiàn)狀，從而使東營市中小企業(yè)走上健康、持續(xù)、快速發(fā)展的道路。

【關鍵詞】中小企業(yè)；財務管理；對策