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我国民营企业财务管理中存在的问题及对策

Problems and the Countermeasures in Financial Management of Chinese Private Enterprises
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摘要 当前,我国民营企业已发展到一定的规模,财务管理混乱已成为影响其发展的主要因素之一。解决财务问题的对策主要有:认真贯彻执行《会计法》,提高私营企业的法律意识;提高会计人员的专业素质;建立健全私营企业的会计核算和财务管理系统;改变家族化管理;强化监督职能等,为私营经济发展提供有益的保障。 At present, although Chinese private enterprises have taken shape, there are some factors preventing them from further development. One of these is the disorder of financial management. This not only affects the management and economic benefits of the private enterprises but leads to unfair market competition and the loss of national tax revenue as well. Therefore, the private enterprises should carry out the Accounting Law, improving the awareness of the law and developing the professional quality of accountants. At the same time, they should perfect the accounting and financial management system, replacing the household management , strengthening the duty of supervision, and ensure the further development of the private enterprises.
作者 程琳
机构地区 江西财经学院
出处 《温州职业技术学院学报》 2001年第2期5-8,20,共5页 Journal of Wenzhou Polytechnic
关键词 民营企业 财务管理 问题 对策 私营企业 中国 会计法 会计核算 会计监督 Financial management of the private enterprise Problem Cause Countermeasure
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