中小企业的财务管理体系的设计与实现

内 容 摘 要

中小企业是我国的经济快速发展的原因之一，为我国的国内生产总值和税收做好的巨大的贡献。在现如今的社会中，中小企业面对的市场坏境与地方政府各部门间的监管压力和中小企业本身存在的问题，如企业的管理水平的高低和人才的选用上，还是存在一定的缺陷，这给企业的发展造成了巨大的困难，中小企业的财务管理体系能够帮助企业克服以上所述的一些困难。

财务管理制度是一个企业非常重要的组成部分，一个全面的财务管理制度，能够有效地提高财务管理水平，并且是保持企业的可持续发展的前提条件。

本文将从企业自身存在的一些问题下手，着重分析企业在财务管理中存在的一些问题，在结合企业的发展和规划，设计出符合企业财务管理体系方案与思路。

[关键词]：经济；企业；制度；财务管理

目     录

1.中小企业财务管理的概念 ··········································1

1.1中小企业的界定 ··············································1

1.2中小企业的特征 ··············································2

2.财务管理的概念 ··················································3

2.1财务管理的原则 ··············································3

2.2财务管理的内容 ··············································3

2.3财务管理的特点 ··············································3

2.4财务管理在中小企业中起到的作用 ······························4

3.中小企业的财务管理面临的问题 ····································5

3.1融资困难，资金短缺 ··········································5

3.2缺乏国家政策的支持 ··········································5

3.3中介机构不健全 ··············································5

3.4管理理念落后 ················································6

3.5控制能力薄弱 ················································6

4.改善中小企业财务管理体系的措施 ··································7

4.1完善财务管理制度 ············································7

4.2加强财务管理观念 ············································7

4.3构建信用评级体系 ············································7

4.4建立财务分析和预测体制 ······································8

4.5提高会计人员业务水准 ········································8

4.6引进财务管理专业人才 ········································9

5.总结 ···························································10