中小企业财务管理存在的问题及对策
内 容 摘 要
中小企业是国民经济中一支重要且活跃的力量， 在世界各国经济发展中都起着战略性的作用。无论是发达国家，还是新兴的发展中国家和地区，都积极扶持中小企业的发展，加强对中小企业的研究。近年来，我国政府和广大学者们普遍意识到中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用，因此，中小企业的改革和发展已经成为我国社会关注的热点。中小企业要获得发展，必须得克服自身的财务弱点，加强内部财务管理。
随着市场经济的深入发展，财务管理作为企业微观管理的重要组成部分变得越来越重要，财务管理水平的好坏，直接关系着企业的兴衰成败。为了促进我国中小企业的发展，对中小企业财务管理问题进行研究。本文首先对中小企业财务管理问题的进行了相关的综述，对企业继续经营过程中出现的财务问题及其原因进行了具体分析，发现企业存在资金管理不当、往来账款混乱、预算管理制度不当使用等问题。针对该企业产生的各类问题提出了相应的对策。对策主要分为三个部分：股东角度、针对问题的具体措施和其他配套措施。
【关键词】：中小企业；财务管理；财务控制；管理效率；强化资金
目 录
1引言·······································4
2中小企业财务管理中存在的问题···································4
2.1缺乏明确的产业发展方向,对项目投资缺乏科学论证···············4
2.2资金短缺,融资困难·····································5
2.3管理模式僵化,管理观念陈旧···································5
2.4管理基础薄弱,内部控制不严格·································5
2.5财会人员素质偏低,高级财务管理人员缺乏,财务机构设置不合理····6
2.6往来账款管理问题····································6
2.7收益分配问题······································6
2.8成本费用问题··································6
2.9企业会计核算问题······························7
2.10预算管理问题·······································8
2.10.1财务预算管理是核心部分·················8
2.10.2预算管理的重要性····················8
2.10.3现金的重要性······················8
3财务管理对中小企业的影响及发展现状·······················9
3.1财务管理对中小企业的影响··················9
3.2分析我国中小企业财务管理的现状·················9
4加强中小企业财务管理的对策建议······················9
4.1面向市场,采用科学投资策略··················10
4.2优化企业外部环境,拓宽企业融资渠道··············10
4.2.1尽快完善相关法律法规及相关政策·············10
4.2.2建立中小企业的信用担保体系···············10
4.2.3金融部门要成为民营经济发展的推动器···········11
4.3加强财会队伍建设,提高企业全员的管理素质··················· 11
4.4投资者要有正确的财务观········································11
4.5从态度上重视财务管理·········································12
4.6企业货币资金管理·············································12
4.7加强企业往来账款管理·········································12
4.8采用预算管理制度·············································13
5结论·····························································13
文献
