摘 要
中小企业因规模小、人员少，资本技术结构较差，在发展壮大过程中，其财务管理的不完善和失效问题也越来越突出，严重的限制了中小企业的发展。本文以东莞山辉电子科技有限公司为例，结合企业发展现状，发现该企业存在现金监管不严，存在闲置资产；缺乏合理的内部控制；财务管理体系设置不齐全；财务分析工具落后等问题。对其存在的问题进行深入研究分析，产生问题的主要原因是中小企业主要靠自我完成原始资金的积累，导致很多中小企业在创业过程中，资本少，底子薄，短时期内规模难以做大，财务管理基础工作薄弱，企业缺乏严格的财务管理办法和约束机制，无章可循。制度不健全，财务基础建设薄弱，是导致企业财务管理混乱的重要因素。内部经济责任制不规范。企业经营者素质不高，没有把财务管理纳入企业管理的核心位置上对待，对企业财务管理缺乏应有的知识或管理经验。进而，提出该企业应通过加强资金管理；完善内部监控；增加财务管理模块，建立预算和绩效体系；引进网络化财务管理等针对性对策，以完善和健全企业财务管理。
关键词：中小企业 财务管理 内部控制 预算 财务监控
Abstract
Small and medium-sized enterprises due to the small size, fewer personnel, poor capital technology structure, in the process of development and growth, its financial management is not perfect and failure issues are also increasingly prominent, seriously restricting the development of small and medium enterprises. In this paper, Dongguan Shan Hui Electronic Technology Co., Ltd., for example, combined with the status quo of enterprise development, found that the existence of cash management is not strict, there is idle assets; the lack of reasonable internal control; financial management system is not complete; financial analysis tools and other issues behind. The problems of the analysis, the main reason is that small and medium-sized enterprises mainly rely on self completion of the original capital accumulation, resulting in a lot of small and medium-sized enterprises in the entrepreneurial process, capital is small, weak foundation, short period of scale is difficult to expand, financial management foundation work is weak, lack of strict financial management measures and restraint mechanism, there is no chapter to follow. System is not perfect, weak financial infrastructure, is an important factor in the financial management of enterprises is an important factor. Internal economic responsibility system is not standardized. The quality of enterprise managers is not high, there is no financial management into the core position of the enterprise management, the lack of financial management of enterprises should have the knowledge or management experience. And then, it is suggested that the enterprise should strengthen the financial management, improve the internal control, increase the financial management module, set up the budget and performance system, and introduce the network financial management and other pertinent measures to improve and perfect the financial management of enterprises.
Keywords: Small and medium sized enterprises financial management internal control budget financial control
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