摘要
中小企业在国民经济发展中具有重要的地位与作用。目前,我国中小企业财务管理中存在的问题,主要是筹资难,资金成本高,投资乏力,缺乏科学性,财务指标体系不健全,财务控制薄弱,管理模式僵化,管理观念陈旧。加强中小企业财务管理,必须突破行业和所有制界限,合并、精简管理部门,建立专业的中小企业政府管理机构;树立财务管理在企业管理中的核心地位,建立健全中小企业财务预算体系和财务分析指标体系,加强中小企业内部财务控制。
Medium and small sized enterprises are playing an important role in the national economic development. Currently, the main problems in the financial system of such enterprises can be listed as the follows: difficulties in collecting money, lack of investment, lack of scientific and systematic control and management in the index system, in addition to obsolete management patterns and concepts. To improve this situation, immediate solutions are demanded ranging from breakthroughs in limits to industries and state-ownership, mergence and streamlining of administrative departments, specialized government administrative institutions, the core role of financial management in an enterprise management, internal financial control to a sound financial budget system and a financial analysis index system.
