企业抗击疫情、复工复产的挑战和应对——基于财务人视角的一项调查研究

The challenge and response of enterprises to fight the epidemic and return to work

本文通过调研国内企业财会专业人士群体,发现现金流困难、人工短缺和市场有效需求下降是企业抗击疫情和复工复产期间普遍面临的挑战。政府减税减费,企业积极应对,业务开源节流一定程度上缓解了疫情带来的不确定性风险。本文从财务视角,针对财务人士如何协助企业应对危机和恢复运营给出若干建议。

By surveying the financial and accounting professionals in domestic enterprises,this paper finds that the difficulties of cash flow,shortage of labor and the decli ne of effective market dema nd are the comm on challenges faced by enterprises during the period of fighting against the epidemic and returning to work.Results in di cate that the un certai nty brought by the epidemic can be alleviated to a certain exte nt with the govemment cutting taxes and fees,the enterprises responding positively by expanding revenue and cutting cost.From the profession point of view,this paper gives some suggestions on how to help the finance and accounting personneL to deal with the crisis.