目 录
1引言·····························································1
2东营市中小企业现状的调查·········································2
2.1激活市场竞争、增进效率,促进经济增长···························2
2.2创造就业机会,缓解经济周期冲击·································3
3东营市中小企业财务管理现状·······································3
3.1东营市中小企业融资情况·········································3
3.2东营市中小企业融资担保业发展情况·······························4
3.3东营市部分中小企业财务机构设置情况·····························6
3.4东营市部分企业财务人员结构情况·································6
3.5东营市中小企业财务结构情况·····································8
3.6会计核算工作开展情况···········································8
3.7企业财务管理制度情况···········································7
4中小企业财务管理中存在的问题及原因·······························9
4.1资金短缺,融资能力差···········································9
4.2资产疏于管理,财务控制薄弱·····································9
4.3资本结构方面中小企业负债率高,财务危机陷阱突现················11
4.4中小企业财务分析肤浅粗劣······································11
5中小企业财务管理问题的解决对策··································12
5.1政府要加强相关法律法规建设,提高中小企业的融资能力············12
5.2加强中小企业内部控制建设······································13
5.3优化中小企业的资本结构,平衡高速成长和稳健发展 ···············16
5.4建立中小企业的财务会计分析制度 ······························16
5.5政府要建立和完善支持中小企业发展的各种体系····················17
6结束语 ························································17
参考文献 ······················································· 18
致谢词 ························································· 18
内 容 摘 要
【摘要】目前,中小企业已是我国国民经济不可或缺的组成部分,对我国经济发展和社会稳定起着举足轻重的促进作用。本文通过对东营市中小企业融资能力、财务控制、资本结构、财务分析四个方面存在的问题进行分析和研究,并提出相应的对策,旨在启发东营市中小企业的管理者,包括中小企业外部政策制定者和中小企业的经营管理者,能切实结合中小企业的实际情况,努力改善中小企业的财务管理现状,从而使东营市中小企业走上健康、持续、快速发展的道路。
【关键词】中小企业;财务管理;对策