摘要
中小企业对经济发展和社会稳定起着举足轻重的作用。但是,目前中小企业在财务管理方面的现状很不乐观,存在着诸如产出规模小、资本和技术构成低少、筹资困难、财务人员素质低等问题。实践证明,通过成功实施企业财务管理,可以提高企业的竞争力,扩大企业的经济收益。
Small - and - medium - sized enterprises in China have playing a crucial role in the economic developing and social stability. Nonetheless, they are facing the financial administration problems such as small production scale, low constitution of capital and technology, loan difficulties and low qualities of financial accountants, etc. Practice has proved, successful financial administration may upgrade the competitiveness and economic profit of enterprises.
出处
《安阳工学院学报》
2006年第3期66-68,共3页
Journal of Anyang Institute of Technology
关键词
企业
财务管理
现状
问题
对策
Financial administration
Current situation
Problems
The countermeasures