摘要
中小企业财务管理方面往往存在一些薄弱环节,如财务管理制度不健全、成本控制困难、存货控制紊乱、应收账款控制不严等现象。因此,要结合中小企业自身的特点以及所处的宏观环境,分析其财务管理弱化的原因,从建立严密的财务管理制度、完善内部预算控制制度、完善内部资金管理等方面入手解决中小企业财务管理出现的问题,使其能够健康稳定的发展,为我国经济的健康发展做出更大的贡献。
There are some weaknesses in financial management of middle - small enterprises. For instances, the rides about financial management are not perfect, the control to the cost is difficult, and the control to the fund which should be obtained is not strict. Therefore, the characteristic about the enterprises and their outer environments should be combined, and the causes of the feebleness to the financial managements are analyzed, so the strict financial management can be established, the inner budget can be consummated. The problems can be solved about those factors. The developments about financial managements will be steady and will play an important part in national economy.
出处
《盐城工学院学报（社会科学版）》
2008年第3期15-18,共4页
Journal of Yancheng Institute of Technology（Social Science Edition）
关键词
中小企业
财务管理
成因
对策
middle - small enterprises, financial management, countermeasures
作者简介
花永红（1961-），男，江苏建湖人，盐城工学院经济师，研究方向：财务管理。
