价值管理与我国中小型企业发展

Value Based Management & Small Medium Enterprises Development

中小型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。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。目前,新的商业环境使传统的会计衡量标准和旧的财务管理模式日趋落伍,包括经济增加值在内的新的经济管理手段和技能却显得越来越重要。

Small medium enterprises （SME） are the major part of the national economy. They play significant roles in promoting economy development and social stability. But due to the factors such as small scale of the production, low percent of the capital and technology, more relationships with the traditional system and external macro economy, SME has many problems in their development under the market economy in corporation financial management. Nowadays, new business environment makes the traditional accounting measure standard and the old model of financial management be outdated while the new methods and techniques including economic value added is becoming more and more important.