中小企业财务管理存在的问题及对策

内 容 摘 要

本论文主要从我国中小企业财务管理现状出发，以现代财务管理为依据，通过分析，找出中小企业财务管理方面存在的资金短缺、筹资困难、财务控制投资能力差、管理基础薄弱、内部控制不严格、财务风险意识淡薄、资产管理混乱、财会人员素质偏低、缺少专业管理人员等问题，并找出问题存在的原因从而探讨适合中小企业自身发展的财务管理方法，完善财务管理机制，提高中小企业的经营管理水平。在此基础上，讨论企业在新形势下财务管理工作的发展方向，最终财务管理目标实现股东财富最大化。

[关键词]：中小企业、财务管理、内部控制、经营风险、财务制度

目       录

1引言······························································4

2中小企业财务管理概述···········································5

2.1财务管理的概念与特点··········································5

2.1.1财务管理的定义············································5

2.1.2财务管理的特点············································5

2.2中小企业财务管理目标··········································6

3中小企业财务管理现状······································ ·····6

3.1中小企业普遍面临筹资困难·····································7

3.2大多数中小企业缺乏系统的财务管理理念··························7

3.3中小企业的财务管理缺乏制度····································7

3.4财务管理在企业管理中处于被动和受轻视的地位····················7

3.5财会人员素质偏低，缺少专业管理人员·····························7

3.6财务管理内容不规范············································8

4中小企业财务管理存在的问题分析··································8

4.1资金短缺，周转困难或资金闲置，投资不足··························8

4.2管理基础薄弱，内部控制不严格···································8

4.3管理模式僵化，管理观念陈旧·····································9 

4.4投资缺乏科学论证··············································9

5改善中小企业财务管理的对策······································9

5.1拓宽融资渠道，正确进行投资决策·································9

5.2中小企业加强财务控制·········································10

5.3制定合理战略决策，分散风险，优化资本···························11

5.4规范雇用财务人员，提高财务人员素质····························11

5.5加强对内控制度的了解，建立建全内部稽核制度和内部牵制制度······12

6结论·····························································13

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