私营企业财务管理存在的问题及对策正文.doc

摘 要 改革开放以来，我国个人创业的积极性空前高涨，私营经济得到了长足的发展。私营企业为增加就业、拉动经济、创造税收等方面做出了一定贡献；但在私营企业的发展中，只有少数企业能在短时间内完成原始积累，相当一部分私营企业处于“高出生与高死亡率”状态。影响私营企业发展的因素很多，其中企业财务管理水平是影响其发展的一个重要内部因素。如何解决中国私营企业此种窘状，提高私营企业的财务管理水平，促进私营企业的健康发展迫在眉睫。 财务管理是企业管理的重要组成部分，它是根据财经法规制度，按照财务管理原则，组织企业财务活动，处理财务关系的一项工作。财务管理活动包括资金的筹集、投放、耗费、回收和分配五个环节。资金的筹集制约着企业的规模和发展；资金的投放决定着企业的发展方向和潜力；资金的耗费关系着企业的生产成本和竞争能力；资金的回收影响企业的偿债信誉和资金周转；资金的分配决定企业的消费和积累以及投资者、经营者、员工等各方利益。可见，财务管理已经渗透在企业管理的各个方面，处于企业管理的中心地位，对企业的生存和发展起着重要的作用。 因此本论文探索财务管理与理财环境影响的关系，分析了私营企业在融资、筹资、投资等环节的问题，并就此提出解决方案。 关键词：私营企业；财务管理；财务控制 Abstract Since the implemetion of reform and opening-up policy,there emerged an unprecedet numbers of private enterprises. The private sector have been making a large contributions to the increasing of employment, boosting the economy and creating more taxe revenues; but in the development of the private sector, only a small number of companies can achieve a the primitive accumulation in a short period of time, a considerable number of private enterprises in thehigh-born and high-mortality state.There many factors that affecting the development of private enterprises , among which the level of financial management of enterprises is seen as the most influencial.So it is urgently required to improve the level of Financial management enhance the healty development of private enterprise . Financial mangement is a main component of enterprise management.It’s aManagerial job that is based on financial laws and regulations, in accordance with the principles of financial management,organizing the financial activities of corporate ,dealing with the financial relationship. Financial management activities, including financing, delivery, cost, recycling and distribution. Raising funds restricts the size and development of business; the delivery of funds determine the development direction and potential of enterprises ; the cost of funds related to the production cost and competitiveness of enterprises; the recycling of funds affect the credibility and