【作者】 王婷；

【导师】 闫华红；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2015， 硕士

【摘要】 无论是在西方成熟的市场经济国家还是在我国,中小企业一直是经济发展和社会稳定的中坚力量,中小企业已在我国国民经济和社会发展中占据着越来越重要的地位。自中国加入WTO以来,全球经济一体化为我国中小企业的发展提供了千载难逢的机遇,同时也带来了严峻的考验。目前,影响我国中小企业发展的因素很多,尤其是企业的财务管理得不到应有重视,大多数中小企业只是单纯地追求企业短期的经济效益,而未充分发挥财务管理对提高企业长期经济效益所带来的作用,这就使得许多企业在抵抗外界风险方面能力较差、企业竞争力不强等现状。本文试图通过对中小企业财务管理中存在的问题进行分析,并根据这些问题及原因,提出具体的改进措施,以便充分发挥财务管理在企业发展中的核心地位。文中以江西某中小企业为例,对其财务管理进行分析,并在文章最后对我国中小企业的未来发展进行了展望。本文旨在启发我国中小企业外部政策的制定者及我国中小企业的经营管理者,在对待企业财务管理问题上,应结合企业自身实际,各司其职,共同改善中小企业财务管理状况,并使其能够得到长远的发展。更多还原

【Abstract】 Small and medium-sized enterprises are backbone of economic development and social stability, whether is in the western-mature-market countries or in our country. It has become an important part that can’t be neglected of national economy and social development. After entering WTO, small and medium-sized enterprises have met lots of opportunities that never happened before. They also face cruel challenges. For now, because of many factors, the development of small and medium-sized enterprises in our country restricted seriously. Especially the financial management of enterprises can’t obtain value which they should have so many small and medium-sized enterprises have weak ability to resist risk and have short life. Most small and medium-sized enterprises just focus on chasing short-term economic benefit, But they often ignore the functions of financial management.The paper put forward to stating some problems in financial management. According to these problems make the effective measures after discussing the problems in the financial management of small and medium-sized enterprises and aim at promoting their functions of financial management. Then analyze the problem in the financial management of Jiangxi small and medium-sized enterprise. At last predict the small and medium-sized enterprises future.The author suggests the supervisors including constitutors of external policy and managers in small and medium-sized enterprises should consider the facts to improve the present financial management, so as to direct small and medium-sized enterprises to walk up to healthy and substantial way.更多还原