毕业设计 中小企业财务管理现状及对策.doc

中小企业财务管理的现状及对策 摘 要 中小企业在我国经济中具有不可替代的作用，但中小企业所面临着融资困难、投资能力较弱、财务控制薄弱、管理模式僵化等问题，这些问题严重阻碍了中小企业的发展。本文针对我国中小企业财务管理的现状及其出现的问题分别进行了分析，认为中小企业出现这些问题有其内部原因和外部原因。内部原因在于中小企业经营能力和融资能力不足，融资规模小，信用等级低等；外部原因在于法律保护的滞后和金融工具的不合理，国有商业银行的垄断，缺少中小企业社会中介体系等。 综合上述分析，本文针对上述问题提出了相应的措施如投资面向市场，企业强化资金管理，加强财会队伍建设，提高企业全员的管理素质，提高商业信用，充分利用国家扶持政策等。 关键词：中小企业 ，财务管理，发展，问题，对策 THE STATUS OF SMALL ANDMEDIUM-SIZED FINANCIAL MANAGEMENT AND COUNTERMEDSURES ABSTRACT SMEs in Chinas economy plays an irreplaceable role, but by small and medium enterprises are faced with financing difficulties, weak investment, weak financial controls, management issues such as the rigid model. These problems seriously hindered the development of SMEs. In this paper, Chinas small and medium-sized financial management of the status quo and its problems were analyzed. These problems that SMEs have the reasons for its internal and external reasons, internal reasons for small and medium-sized business is a lack of capacity and financing, financing small scale and low credit rating. The reason is that the protection of the law outside of the lag and the unreasonable financial instruments, the monopoly of state-owned commercial banks, the lack of small and medium-sized social intermediary system. The above analysis, this paper put forward to address these issues the corresponding market-oriented measures such as investment, enterprise funds to strengthen management, to strengthen the accounting team building, improve the quality of full management, business credit, make full use of national support policies. KEY WORDS: small and medium-sized，financial management，development， roblems,strategies 目　录 前　言 1 第1章 中小企业的概述 2 1.1 中小企业 2 1.2 中小企业的作用 3 1.2.1 提供新的就业机会 3 1.2.2 刺激竞争 3 1.2.3 成为大企业重要的合作伙伴 3 1.2.4 提高生产和服务的效率 3 第2章 中小企业财务管理的现状及其产生的原因 5 2.1 融资困难，资金严重不足 5 2.2 投资能力较弱且缺乏科学性 5 2.3 财务控制薄弱 5 2.4 管理模式僵化，管理观念陈旧 6 2.5 难于规避财务负债的陷阱 6 第3章 中小企业财务管理中存在问题的对策 8 3.1 从企业自身方面入手 8 3.1.1 投资面向市场，进行投资决策，降低投资风险 8 3.1.2 企业强化资金管理，加强财务控制 8 3.1.3 优化财务结构，平衡高成长和稳健