创业期企业财务管理研究

【作者】 王恩国；

【导师】 谷祺；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 创业期企业指的是处于初创时期的企业，这个时期对于创业者来说非常重要，直接关系到创业的成败。任何企业的发展都有一个生命周期，这个周期包括若干个不同的发展阶段，每个发展阶段都有区别于其他阶段的特点，这些特点决定了初创阶段的财务管理理论与实务上与其它阶段的不同。 当前我国的创业活动处于快速发展时期，呈现出逐渐升温的趋势，越来越多的人加入了创业大军，已成为经济领域中一个非常引人注目的现象。创业是一项复杂的工程，涉及到技术、市场、财务、管理、政府等方方面面，包含的风险也很多，财务风险是其中的一个重要内容。目前，我国企业对财务管理的重视程度不高，财务基本上还是停留在记账的阶段，大大忽视了财务管理的核心地位，管理思想僵化落后，使企业管理局限于生产经营型管理格局之中，企业财务管理和风险控制的职能没有得到充分发挥，在创业企业中表现得尤其明显。 由于创业者对财务管理的轻视以及创业本身的特点等多方面的原因，创业者在财务管理方面的缺陷和问题还很明显，投资决策盲目，融资困难，财务控制薄弱，缺乏有效的风险管理等，使得大量的创业期企业由于财务风险而失败。有研究表明，许多初创企业在一年内就倒闭的直接原因就是财务管理不善、应收账款中的坏账太多，流动资金频频发生短缺等问题。加强对创业期企业的财务管理理论与实务的研究，对创业者的创业实践提出有益的符合实际的建议，帮助创业者改善创业期企业的财务管理，对于提高创业成功率具有十分重要的意义。 本文总结了创业期企业财务管理常见的问题，分析了创业期企业与成熟期企业在经营管理、对机会与资源的利用等多方面的不同，这些特点是创业期企业财务管理多种问题的原因，也使创业期企业财务管理不同于成熟期企业，同时也为创业期企业完善财务管理指明了努力的方向。在上述分析的基础上，本文先从理论上阐述了创业期企业财务管理体系的特点，然后从实务上说明了创更多还原

【Abstract】 The development of enterprise lasts a life cycle. This cycle includes several different developing stages. Each stage has its own characteristic of stage. These characteristics lead to different financial management theory and practice. Pioneering enterprises are enterprises that are newly established in the pioneering period. This period is very important to entrepreneur concerning the success or failure of undertaking directly.The undertaking activity of our country is in fast developing period at present. More and more people join in undertaking. Undertaking is a complicated project involving technology, marketing, finance, management, and government etc. It includes many risks too. The financial risk is important among them. At present, the key status of financial management is ignored in our country. The financial management also remains at the stage of basic accounting and management idea is out-dated. It makes business administration in limitation of the production-management model and the function of financial and risk management of enterprise does not work fully. It is more obvious in the pioneering enterprise.Because such reasons in many aspects as entrepreneur’s despising and undertaking’s characteristic entrepreneur’s defects and issues are also very obvious in financial management, for example, unwise investment decision, financing difficulty, the weakly financial controlling, lacking of effective risk management and etc. They make a large number of pioneering enterprises fail because of financial risks. According to the research, the direct cause that a lot of newly established enterprises just go bankrupt within one year is that the financial affairs are managed improperly, for instants, there are too many bad accounts in the account receivable and the shortage problem of the circulating fund happens again and again. To improve undertaking success rate, it has very important meanings to strengthen the studying of the financial management theories and practice of enterprises in pioneering period, put forward the beneficial suggestion to the entrepreneur and help更多还原