摘要
中小企业是国民经济的重要组成部分 ,但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素 ,使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。单独凭借企业自身发展来解决这些问题是不现实的 ,必须形成多方的合力。一方面政府从立法、金融方面为中小企业提供扶持 ;社会建立完善的服务和监督体系 ,创造适合中小企业发展的经济环境 ;另一方面企业自身苦练内功 。
Medium-small enterprises is an important part of national economy, but there exists the occasion in the financial management of medium-small enterprises which is not in accordance with its own development and market economy because of such factors as small production scale, low capital and technological composition, great influence from traditional systems and external macro economy. It is not practical to solve the problem with the development of enterprises themselves, and all forces must be joined. On the one hand, the government can provide legislative and financial support for medium-small enterprises, establish perfect service and monitoring systems, and create economic environment suitable for the development of medium-small enterprises. On the other hand, enterprises must improve themselves to establish scientific financial management concept.
出处
《重庆工学院学报》
2004年第3期102-104,108,共4页
Journal of Chongqing Institute of Technology
