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伴随我国社会经济的全面发展,中小企业在国内社会进步和国民经济成长过程中日益发挥出举足轻重的作用。但由于受到一些客观因素的影响,比如企业产出规模较小、传统体制约束过多、企业内部资本与技术构成较低、企业所处外部宏观经济影响较大等,我国中小企业财务管理方面始终不佳。为改变当前财务管理的不良现状,也为了全面提升企业发展水平,我国中小企业应加强财务管理工作,革新财务管理,充分发挥财务管理应有的职能和作用。
With the all-round development of China’s social economy, SMEs play an increasingly important role in the domestic social progress and national economic growth. However, due to some objective factors, such as the small-scale output of enterprises, the excessive restraint of the traditional system, the low internal capital and technology composition of enterprises, and the greater impact of the external macro-economy of enterprises, the financial management of SMEs in China has always been Poor. In order to change the current financial management of the poor status quo, but also to enhance the level of enterprise development, China’s SMEs should strengthen financial management, financial management innovation, give full play to the financial management should have the functions and roles.