摘要
从中小企业在我国经济发展中的重要作用入手,分析了中小企业在融资渠道、投资管理、企业扩张、日常财务管理和会计基础工作等方面存在的问题,提出改善中小企业外部环境、提高决策科学性和完善会计工作规范,从而达到提高中小企业财务管理能力,促进中小企业竞争能力的提升和中小企业持续发展。
The paper, beginning with the important role played in the medium-sized enterprises in economic development, analyzes its main prob lems in financial management, which can include the following points; difficulty in financing; bad deficiency in capital; poor investment ability with lack of s cience; weak link in daily financial management; ossified management mode and ol d management concept and financial risk caused by excessive expansion or somethi ng to that effect Through the analysis of the above-mentioned problems, some met hods have been put forward to solve them. On the one hand, the government should consummate some related laws and orders to overcome the difficulty in financing . On the other hand, the enterprises internal management should be strengthened, especially scientific demonstration of investment projects to reduce investment risks. Besides, the enterprises should also optimize internal financial strengt hen and financial management so as to improve competition and keep its steady a nd substantial development.
出处
《淮南职业技术学院学报》
2004年第4期45-48,共4页
Journal of Huainan Vocational Technical College
关键词
中小企业
财务能力
途径
medium-sized and small-sized enterprises
financial management
channel