基于失败学习下江西小微企业发展现状及对策分析

Analysis on the Development Status and Countermeasures of Jiangxi's Small and Micro Enterprises Based on the Failure Learning

小微企业是中国国民经济的重要组成部分,在促进国民经济发展等方面发挥积极作用。随着2008年全球金融危机的负面影响继续蔓延,中国的小微企业受到严重损害。许多小微企业陷入金融危机,甚至破产倒闭,主要原因之一是财务战略管理没有有效实施。论文以“可持续发展财务战略”理论为基础,归纳财务战略选择对企业持续发展的重要影响因素,并浅析江西地区小微企业实现可持续发展的财务战略思路。在营改增政策的实施影响下,小微企业应从改善内部结构的角度出发,根据自身实际情况对营改增带来的税负变化进行分析,适当对企业发展规划进行必要的调整,这将有利于小微企业扩大企业规模和有效降低综合税负成本。

Small and micro enterprises are an important part of China's national economy,which play an active role in promoting the national economic development.With the negative impact of the 2008 global financial crisis continues to spread,China's small and micro enterprises have been seriously damaged.Many small and micro enterprises have fallen into financial crisis or even gone bankrupt.One of the main reasons is that the financial strategic management has not been effectively implemented.Based on the theory of"sustainable development financial strategy",this paper summarizes the important factors that affect the sustainable development of enterprises,and analyzes the financial strategy of small and micro enterprises in Jiangxi Province to achieve sustainable development.Under the influence of the implementation of the policy of replacing business tax with value-added tax,small and micro enterprises should start from the perspective of improving their internal structure,analyze the changes of tax burden brought about by replacing business tax with value-added tax according to their own actual situation,and make necessary adjustments to the enterprise development plan,so as to help small and micro enterprises to expand the size of enterprises and effectively reduce the cost of comprehensive tax burden.