我国中小型企业财务管理的发展现状

Current situation of financial management of small and medium-sized enterprises in China

介绍了我国中小型企业的发展现状。中小型企业是国民经济的支柱产业,但有些中小型企业盲目追求销量及市场份额,忽视了财务管理的重要性,导致会计职能被弱化,无法在经营决策及财务管理中发挥出应有的作用。分析了中小型企业财务管理存在的问题,如资金分配不合理,使债务与盈利资金的比例发生失衡,最终导致企业破产。财务审计系统不完善,对信息技术了解甚少,企业的信息化建设非常落后。财务人员业务水平不高,没有会计从业资格证和注册会计师证,不具备专业的财务管理技能,学习能力有限。提出了提高中小型企业财务管理能力的有效建议,如提高风险评估的准确率,及时做出风险评估,提高自身的生产水平,降低财务风险。提高财务管理人员的综合素质,树立正确的管理价值观。创新财务管理制度,意识到财务管理的重要性。

This paper introduces the development status of small and medium-sized enterprises in China. Small and medium-sized enterprises are the pillar industries of national economy. However,some small and medium-sized enterprises blindly pursue sales and market share,neglecting the importance of financial management,resulting in the weakening of accounting functions and unable to play their due role in business decision-making and financial management. It analyses the problems existing in financial management of small and medium-sized enterprises,such as unreasonable allocation of funds,the imbalance between debt and profitable funds,which eventually leads to bankruptcy of enterprises;the imperfect financial audit system,little knowledge of information technology,and the backward informatization construction of enterprises;the low level of financial personnel,lack of accounting qualification certificates and certified public accountant certificates;professional financial management skills and learning ability are limited. Some effective suggestions are put forward to improve the financial management ability of small and medium-sized enterprises,such as improving the accuracy of risk assessment,making risk assessment in time,improving their own production level and reducing financial risks,improving the comprehensive quality of financial managers,establishing correct management values,innovating financial management system and realizing the importance of financial management.