摘要
针对目前中小企业普遍存在财务管理基础薄弱、内部财务会计管理缺失或失效等问题,分析了中小企业财务管理特点,基于COSO内部控制框架体系下的中小企业财务管理系统设计,得出推动中小企业财务管理系统发展的策略。通过系统设计的策略推动,不断提高企业的资金管理效率,增强中小企业对于资金流通的管控力度,全面提升中小企业的经营活力,从而使中小企业更好地发挥经济作用。
It is common at present small and medium-sized enterprise financial management foundation is weak. There exists internal financial and accounting management deficiency or failure problems, hindering the development of enterprises. Through the analysis of current financial management problems of small and medium-sized enterprises in our country, the design of the small and medium-sized enterprise financial management system is strengthened so that the small and medium-sized enterprises （smes） better play a economic role.
出处
《现代工业经济和信息化》
2015年第14期90-92,共3页
Modern Industrial Economy and Informationization
关键词
中小企业
财务管理
经济作用
small and medium-sized enterprises
financial management
economic role
