通货膨胀下企业财务管理的应对措施研究

——以合俊集团为例

摘要：经济全球化背景下，市场经济高度发达，企业财务管理在企业经营中的地位越来越重，传统的企业财务管理已经不能够适应现代财务管理的需要，很大程度上制约了企业的发展。在通货膨胀下，企业的经营环境发生了很大的改变，企业的经营方式、管理模式、作业程序、组织结构和内部控制制度需要重新调整，会计信息系统在设计目标、体系结构、技术手段和风险控制体系等方面亦将发生变化；会计信息系统从相对封闭变成开放性的系统，内涵与外延都在不断改变与扩大。研究通货膨胀下企业财务管理的应对措施具有重要的理论意义和实际价值。

本文首先介绍了选题的背景与意义，第二部分对相关概念进行了简单的介绍，第三部分以合俊集团为例，介绍了通货膨胀情况下，合俊集团财务管理的现状和原因分析，第四部分针对具体的原因分析提出了作者自己的看法和措施。

关键词：财务管理；通货膨胀；现状；措施

The Countermeasures Study of Enterprises’ Financial Management Under Inflation

——to Smart Union Group as An Example

Abstract：Under the background of economic globalization, the highly developed market economy, the enterprise financial management in enterprise management is becoming more and more heavy, traditional enterprise financial management has not been able to adapt to the needs of modern financial management, greatly restricted the development of enterprises. In inflation, the management environment of the enterprise produced very big change, the management means of the enterprise, management mode, operation procedures, organizational structure and internal control system need readjust, accounting information system in the design target, system structure, technical means and the risk control system and other aspects will also change from relative; Accounting information system closed into a open system, connotation and extension are in constant change and expansion. Research on enterprise financial management under inflation measures have important theoretical significance and practical value.

This paper first introduces the background and significance of the topic, the second part of the related concepts are introduced, the third part of the Smart Union Group as an example, introduces the inflation situation, the company had financial management present situation and the reason analysis, the fourth part is the specific reason analysis the author puts forward some views and measures.

Key words：Financial Management; Inflation; Present situation; Measure

三、通货膨胀情况下财务管理现状及存在的问题——以合俊集团为例

（一）合俊集团简介