摘要
与大型企业相比,我国中小企业却普遍存在生存能力弱、竞争力不强的状况,企业内部管理不完善是主要原因,特别是不重视发挥财务管理的重要作用。长期以来,我国中小企业的高速发展都是以资源的大量消耗为代价,在财务上表现为成本高、赢利少,加之金融危机的影响,资金流动性较差,中小企业的生存状况堪忧。中小企业亟需加强财务管理,对资金进行合理的计划、调度、运用及分配、控制风险、提高收益。
Compared with the enterprises of large scale, there are universal issues of financial management of the enterprises of small and middle scale such as weak surviving ability and less competitive power, which are resulted from inner ill management of the enterprises, especially the weakest management of the finance. The enterprises of small and middle scale have long been developed at the cost of high consumption of resources, which has been manifested on the finance as high cost but less profit. Influenced by the financial crisis and ill capital circulation, the survival of the enterprises of small and middle scale becomes more and more difficult. It is essential for the enterprises of small and middle scale to enhance the financial management and plan the capital properly, control the risk, and increase the profits.
出处
《保山师专学报》
2009年第4期98-100,共3页
Journal of Baoshan Teachers' College
关键词
中小企业
财务管理
问题
对策
enterprises of small and middle scale
financial management
issue
countermeasure
