中小企业财务管理存在的问题及对策

内 容 摘 要

面对中小企业财务管理的现状及资金短缺、投资以短线为主、资金使用率不高等特点，找出中小企业财务管理中存在的问题：管理者法律意识淡薄，企业经营模式僵化，财务管理不完善；资金短缺且投资欠缺分析没有前瞻性；会计系统控制不完善，财务管理模式不合理；财务管理网络信息建设落后。针对中小企业财务管理中存在的问题，分析并提出初步解决方案：强化管理者法律意识，加强财会队伍建设，加强企业负责人对会计工作的领导；制度适合中小企业的财务管理制度；加强会计队伍的建设，提高会计人员的业务素质，重视高级专业会计人才的吸纳和培养；实现财务管理信息网络化。

 [关键词]：中小企业　；财务管理；问题；　解决措施

目   录

１中小企业财务管理的现状和特点·································４１·１中小企业财务管理现状········································４１·２中小企业财务管理的特点·······································４１·２·１资金短缺·················································４１·２·２投资以短线为主··········································４１·２·３资金使用率不高··········································４２中小企业财务管理存在的问题······································５２·１企业管理者法制意识淡薄，企业经营模式僵化，财务管理不完善································································５２·２资金短缺且投资欠缺分析没有前瞻性····························６２·３会计系统控制不完善，财务管理模式不合理······················６２·４财务管理信息网络建设落后····································６３解决中小企业财务管理中存在问题的对策····························７３·１强化管理者法律意识，加强财会队伍建设，加强企业负责人对会计工作的领导····························································８３·２制定符合中小企业的财务管理制度······························８３·２·１制定符合中小企业特点的会计制度···························８３·２·２规范中小企业的会计秩序··································８３·２·３优化中小企业的财务结构··································９３·２·４强化中小企业资产管理，尤其是对存货和应收款项的管理································································９３·２·５建立中小企业严密的财务控制制度························１０３·２·６努力提高资金的使用效率，使资金运用产生最佳效果········１０３·３加强会计队伍的建设，提高会计人员业务素质，重视高级专业会计人才的吸纳和培养····················································１１３·４实现财务管理信息网络化····································１１３·５投资要科学决策，降低投资风险，以对内投资为主··············１１４总结··························································１１