《浅谈中小企业的财务管理——以A公司为例》.doc

摘要 为了解当前中小企业财务管理状况，找出其中的问题和解决方法而撰写此文。中小企业是市场经济的重要主体，为国民经济发展和社会稳定做出了重要贡献，在财务管理方面主要存在着资金问题、财务制度问题、费用管理问题和会计财务管理职能混淆等多种问题。本文从发展模式、管理者素质和管理意识、组织结构、财务人员素质和能力、融资借贷环境五个方面分析财务管理问题的原因，并且从对应的方面找出解决问题的方法。本文的创新之处在于以一种辨证的视角看待中小企业财务管理方面的问题，指出财务管理问题是中小企业和社会主义市场经济发展过程中必然存在的，无需回避和困扰。 Abstract In order to understand the current financial management of SMEs, to identify the problems and solutions to write this article. Small and medium-sized enterprises are an important subject of market economy, and make important contribution to national economic development and social stability. There are many problems such as financial problems, financial system, cost management and accounting and financial management functions The This paper analyzes the causes of financial management from five aspects: development model, manager s quality and management consciousness, organizational structure, financial staff s quality and ability, financing and lending environment, and find out the solution to the problem from the corresponding aspect. The innovation of this paper lies in the dialectical perspective on the financial management of small and medium-sized enterprises, pointing out that the financial management problem is inevitable in the process of the development of small and medium-sized enterprises and socialist market economy, without having to avoid and distress. 关键词 中小企业， 财务管理 ，问题 Key words SME， Financial management， Problem 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc481964303 一、绪论 PAGEREF _Toc481964303 \h 4 HYPERLINK \l _Toc481964304 （一）研究背景 PAGEREF _Toc481964304 \h 4 HYPERLINK \l _Toc481964305 （二）研究意义 PAGEREF _Toc481964305 \h 4 HYPERLINK \l _Toc481964306 二、 中小企业和财务管理的概述 PAGEREF _Toc481964306 \h 4 HYPERLINK \l _Toc481964307 三、 中小企业财务管理问题的案例分析——以A公司为例 PAGEREF _Toc481964307 \h 5 HYPERLINK \l _Toc481964308 （一） 资金使用混乱 PAGEREF _Toc481964308 \h 5 HYPERLINK \l _Toc481964309 （二） 缺乏合理财务预算 PAGEREF _Toc481964309 \h 5 HYPERLINK \l _Toc481964310 （三） 财务架构不全不合理 PAGEREF _Toc481964310 \h