某某企业管理问题与对策-毕业论文.docVIP

PAGE PAGE / NUMPAGES 摘 要 中小企业财务管理存在的问题,有助于中小企业在资金筹集、运用和分配中制定适合自己企业的策略,以便在市场竞争申获胜。中小企业财务管理薄弱环节主要表现在对财务管理重视不足,导致其可持续发展产生相应“瓶颈”一一筹资困难、资金不足,制约着企业的投资、营运费金管理不到位等。针对这些问题,必须研究对策,采取措施,建立适应现代中小企业的财务管理制度,以促进我国中小企业稳定健康发展。 [关键词中小企业；财务管理；问题；对策 目录 1.中国中小企业经营概况························································1 1.1经营管理者和所有者统一····················································1 1.2经营多属于负完全责任的个人经营············································1 1.3面临的市场竞争压力较大····················································1 1.4具有经营机制方面的灵活性和易变性··········································1 1.5初始资本及可利用的资本少··················································1 2.中小企业财务管理中存在的问题················································2 2.1缺乏国家政策支持··················································2 2.2投资及产业发展较弱,且发展缺乏科学论证····································2 2.3资金严重不足,融资困难·····················································2 2.4财务管理内容不规范························································2 2.5财务控制力较为薄弱························································2 2.6管理模式僵化,管理观念落后················································2 2.7投资弱,不具有科学性·······················································2 3.解决中小企业财务管理问题的对策··············································3 3.1更新管理思维,积极建立现代企业制度·········································3 3.2建立科学规范的财务分析机制················································3 3.3借鉴国外中小企业融资方式,改善我国中小企业的融资状况······················3 3.4加强财会人员的职业 HYPERLINK /jiaoyu/教育,重视财会创新人才的培养和激励·······················33.5加强企业内部控制,提高会计信息质量·······································3 3.6增强风险意识,加强风险管理,降低经营风险··································3 3.7实行严格的奖罚制度························································3 参考文献······································································4 1中国中小企业经营概况 1.经营管理者和所有者统一 中小企业中,经营者往往就是最大的股东。自己出资,自己经营,这一方面表现为企业决策灵活及时,经营目标明确和强烈的追求利润最大化的优势,经营者目标与股东利益取得一致；另一方面表现为公司在经营上缺乏有力的外部监督,资金使用上存在一定的随意性,不利于公司的良性发展。 2.经营多属于负完全责任的个人经营 企业的经营决策主要依靠领导人自己对市场的直观把握,因此企业的成败完全取决于经营者的个人能力。 3.面临的市场竞争压力较大