外部审计视角下中小民营企业财务提升——以浙江XX造纸公司为例.doc

PAGE PAGE 36 外部审计视角下中小民营企业财务提升 ——以浙江XX造纸公司为例 摘要：改革开放30多年以来，民营企业不仅促进了我国经济的快速增长、增加了我国的税收收入，而且其提供的大量就业岗位缓解了我国严峻的就业形势，然而看似光鲜亮丽的背后，民营企业由于财务管理不当，面临着巨大的挑战。本文在回顾了国内外相关文献综述的基础上，分析和总结得出中小民营企业财务管理存在财务人员综合素质低，财务核算不规范、融资渠道不畅通、营运资金管理不到位等财务问题，并试图通过从外部审计角度分析案例企业所存在的具体财务问题来把这些问题具体化。最后笔者在分析总结案例公司财务问题改进建议的基础上认为中小民营企业财务提升可以从加强财务人员的培训，提高财务人员的综合素质、优化资本结构，丰富融资渠道，进军资本市场、规范财务核算入手。只有这样，民营企业才能持续、健康的发展，才能更好地发挥其作用。 关键词：民营企业财务管理外部审计 The financial promotion of Small and Medium-sized Enterprises from the perspective of external audit —Zhejiang XX Paper Company is the case Abstract: Since Reform and opening up 30 years, private enterprise has not only promoted the rapid growth of Chinas economy, increased Chinas tax revenue, but also provided a large number of jobs, which plays an important role in easing of the severe employment situation. But behind the seemingly glamorous, private enterprises faces in enormous challenges due to poor financial management. Based on the review of relevant literature, this paper get the conclusion that the enterprise’s financial management have these question: financial personnel is in a low overall quality, and financial accounting is irregular, and the financing channel is not smooth, and the business of fund management is not in place. This paper attempts to specific these question by analyzing the specific financial problems of the case corporate from the perspective of the external audit. Finally, based on the analysis and summary of financial issues recommendations for improvement of case company ,the author think enterprise’s financial management can be improved by reinforcing the training of financial personnel, improving the overall quality of financial staff, regulating financial accounting, optimizing the capital structure, abandoning financing channels, entering the capital market. Only in this way, private enterprises can be sustained and healthy development and play its role better. Keywords: Private enterprise. Financial Management. External audit