中小型企业财务管理模式的探析

1、中小型企业财务管理模式的探析摘要企业作为一个整体的组织.在经济全球化时代的经济发展做出了突出贡献，越来越务的国家 車视中小企业.虽然中小企业发挥了車要作用，促进经济发展，但是许多中小企业的作用相 当一部分单纯追求销呈和市场份额而忽略核心地位的财务管理。管理怠识是刚性的，仅限于 生产经昔的管理结构和企业管理，企业财务管理和风险控制没有得到充分使用，这对屮小型 企业的信贷和融资渠逍产生了负面影响，原因是缺乏有效的财务管理支持。所以深化金融改 革，探讨了金融的潜力，提高财务笛理水平，建立财务管理模式适合中小企业的现状是重中 关键词：中小世企业，财务管理，财务管理模式中小型企业的概念中小型企业被各界人

2、L和政府机构以各种方式泄义，止如它在不同的国家以多种方式发挥作 用。微型企业被认为足一个小公词或屮型企业。不管怎样，我们的工作即包括微型企业或小 型业务，也包括中等规模业务"对小型公司进行最全而研究的是在英国，由I専尔顿委员会提出（丄97丄）。委员会定义“小型 公司”为“一个不超过200名员工的企业”。财务管理财务管理是战于企业在生产过程中客观存在的财务沾动和财务关系而产生的，是组织企业 资金涵动、处理企业同各方而的财务关系的项经济管理匸作，是企业管理的電要组成部 分。财务管理模式财务管理模式是指僧理者在一定财务管理思想的指导卜，对企业财务管理L1标、财务管理 对喙和财务管理方法进行

3、整合以推动财务管理活动有效、合理运行的 种管理状态。11.目前存在的问题1、片面追求“热门”产业，不顾客观条件和自身能力，无视对企业发展的影响，认为什么 行业都可以做，什么行业都能够做好。对项冃的投资规模、资金结构、建设周期以及资金来 源等缺乏科学的弄划9部署，对项冃建设和经营过程屮将要发生的现金流虽缺乏可靠的预 测，仓促上马.一旦国家收紧银彳信贷，使得建设资金不能如期到位，企业就而临进退两难 的境地，其至造成巨人经济损失。近儿年来许多企业所投资的例佚、电解12、水泥等项I由 于资金困难而夭折,或“割肉”卖出或成为永久性“在建工程”,不仅企业自已为此，付出了 惨重的代价，也将一些银行拖入泥潭。

4、2、财务风险意识淡薄，企业始终在咼风险区运行。这表现在三个方而：一是过度负债。企 业要发展，就不可避免地要负债经营，充分利用财务杠杆的作用。但足，一些企业不顾成木、 不惜代价，不考虑口身的偿还能力，r方白计从银行获取贷款。有些企业甚至不明白“借债 还钱”这一最浅显不过的道理，认为从银彳r获得贷款就是获得利润，只考虑如何将贷款弄到 ，而并没有认氏考虑如何能让有限的贽金发挥效益，更没有考虑如何偿还。在借入资金不 能有效发挥作用的情况下，一些企业进入了靠贷款维持生存的恶性循环。其结果是债台髙筑, 财务风险极人。二是短债长投。企业要获得固定资产贷款比较困难。一些企业就采取变迪的 办法，擅口改变贷款用途

5、，将短期借债用于投资回收期过长的长期项口投贽，导致企业流动 负债人人窩于流动资产，使企业而临极人的潜在支付危机：三是企业z间相互担保，相同资 产重复抵押，或为了融资而不断投资新项冃，甚金“拆东墙补西墙”，形成复杂的值务链' 这不仅加人了银行对企业财务状况判断的难度，也给财务监管带来很人困难，造成整休负债 率不断抬席，企业经营成本和财务费用不断加衣，支付能力日渐脆弱，贽金链条过紧并随时 可能出现断裂。3、财务控制薄弱。一是对现金笛理不严，形成资金闲置或不足。有些企业认为现金越多越 好，造成现金闲匿，未参加生产周转；二是没有建立严格的赊销政策，缺乏有力的催收措施, 应收账款不能兑现或形成呆

6、账,应收账款周转缓慢，资金回收困难。三是存货控制薄弱，造 成资金呆滞。很多企业刀末心货占用资金往往超过其营业额的数倍，形成资金呆滞，周转失 灵。四是蕙钱不重物，贽产流失、浪费严重。2. 解决财务管理问题的对策1. 增强融资能力。中小企业融资渠逍窄，肖接影响财务管理的质呈。也成为制约1中小企业发展的瓶匆。中小企业经营规模小、抵御巾场风险能力差，应根据自身的特点尽可 能地把资金投放到冋收期短、风险相对较低的项忖上，提周资金使用效益，有效拓宽企业融资2. iE确进行投资决策。中小金业要建立口己的中长期目标，正确处理好日前与长远利益的关 系,树立投资信心。要根据财务部门提供的真实的各项财务指杯作依据，

7、分析企业口身的经营 状况，确疋自身的投资取向。应对所投资的项目进行可行性分析，即从产品的先进性.方场生 产力和市场竟争力去分析，进行科步的预测和决策，对风险程度人的项冃，决策而临不确定性 的风险方案应主动回避"分散资金投向，降低投资风险.投资多元化是现代企业降低投资风 险、控制投资风险的有效途径。3. 加强财会人员的职业教育，電视财会创新人才的培养和激励。财会入员必须熟悉和遵守国 家的法律法规，遵守财经纪律和制度，遵守职业逍德规范、有良好的业务索质,这是实施财务 创新丄程的底木要求,也是创新能力和创新精神，另外，歿注意在个人素质包括创新意识、创 造能力和创新精神。另外，财会人员应树/

8、的现代理财观念，包括竟争观念、风险观念、负债 经营观念、盈利观念、效帑观念、资金的时间价值观念、注匝无形资产观念和法制观念。4. 建立完善的财务管理制皮。要建立起岗位分工制和轮换制，特别对于不相容的岗位,如会计 和出纳，不能止一个人担任，而且对于同一个岗位，同一个人担任的时间应有一左的期限，到 了这个期限，就应当实行轮换。规范会计核算。提高会计基础匸作的水平。作者：Yoshihiro Francis Fukuyama出处：Economic Research. 2009The Organization of Einancial management modeAbstractSMEs as a w

9、hole have made outstanding contributions to the economic development of countries In an economic globalization era, more and more countries pay attention to the 1role of SMEs Allhough American SMEs played a major role in promoting the country" S economic development, many American SMEs simply p

10、ursuit the considerable portion of sales and market share and ignored the core position of the financial management. The management sense is rigid, and enterprise management limited to the production and operation of the management structure , enterprise financial maruigemei)t and risk control have

11、not been fully used, which lead to negative effects on SMEs credit and financing channels. The reason is the lack of an effective financial management support Therefore deepen financial reform, explored the financial potcnlieil, improved the level of financial management, reformThe mode of finanee m

12、anagement * operation and buiId up the financial management mode which suit to the present status of amerian SMEs are the top priority.Key words： SMEs； financial management； financial management mode Concept of sma11 and medium scale businessSmall and medium scale enterprise have been defined in var

13、ious ways by various people and government, agency just as II has been worked on in vtirious ways by different nation Micro business has been recognized, a small firm is recognized as well as medium scale business However, our work will cover both the micro business or small-scale business and the m

14、edium scale businessThe most comprehensive study of small firms in the United Kingdom was that carried out by the Bolton Committee (1971). The commi ttee defined *small firms" "as one with not more than 200 employeesFinancial managementThe financial management of financial activities and f

15、inancial relations based on the objective existence of rhe enterprise in The production process, is organization enterprise fund activities to deal with an economic management of the enterprises and the vtirious aspects of the financial relationship and is an important part of enterprise managementF

16、inancial management modeFinancial uninagemcnl mode under the guidance of managers in certain financial management thought., of Corporate Financial Management Standard, financial management objects and financial management methods to integration promote effective financial mariagcmenl activities, rea

17、sonable ruruiing of a state Present problems1.0ne-sided pursuit of "hot" industry, regardless of objective conditions and their own ability, ignoring the impact of the national macro-control of enterprise devclopmcni, and that what lhe industry can dot what the industry can do a good job S

18、ome enterprises even one-sided that state regulation of what shoulcl be on what can certainly make money Second, the scale of investment in the project, capital structure, the construct ion period, as well as sources of funding, lack of scientific planning and deployment, the lack of reliable foreca

19、sts of the cash flow of the project construction and operation of process that will take place hastily Once the state has increased the intensity of macroeconomic regulation and conti'ol> the tightening of bank credit, construction funds can not be scheduled in place, businesses face a dilemm

20、a, even causing huge economic losses Not only the enterprises themselves to pay a heavy price, some banks will also be dragged into the quagmire2 Weak awareness of financial risks, the business has always been run in a high-risk area .Enterprises to develop, it is inevitable to liability business, m

21、ake ful 1 use of the role of financial leverage However, some companies, regardless of the cost, at all costs, do not consider their own ability io repay, and do every tiling possible to obtain loans from banks Some companies do not even understand the "debt to repay" the most simple and o

22、bvious truth, that to obtain loans from the bank is to make a profit, and only to consider how l(xms get their hands on, and did not seriously consider how to make limited funds play a benefit more did not consider how to repay Borrowed funds can not play an effective role, some companies have enter

23、ed a vicious cycle to rely on loans to survive As a result debt-ridden, great financial risk 3. Weak financial controls Strictly for cash management, lhe formation of unused funds or insufficient Some companies believe that cash as possible, resulting in idle cash, did notparticipate in the producti

24、on of turnover; does not establ ish a strict credi t pol icy, the lack of effective collection measures, receivables can not be cashed, or the formation of the allowance for doubtful accounls receivable turnover is slow, the recovery of funds difficult Inventory control is weak, cause funding sluggi

25、sh Countenneeisures to address financial mancigemenl issues1. Narrow financing channels for SMEs, a direct impact on the quality of financial management Also become a bottleneck restricting the development of small and um-sized enterprises The SMEs operating smal 1-scale, poor to withstand market ri

26、sks, should be based on their characteristics as much as possible the funds devoted to the short payback period, a relatively low-risk projects, improve cipital efficiency, effectively broaden the corporate finance2. SMEs to establ i sh medium-and long-term goals, and properly handle the current and

27、 long-term interests to establish confidence in investing Basis, the analysis of the enterprise's own operating condilions to be true of the financial indicators provided by the finance department to determine their own investment approach Should invest in the project feasibility analysis, analysis from the advanced nature of the products, market productivity and market competitiveness, scientific forecasting and decision-making, large project on the degiee of risk, the decision facing the uncertainty of the risk progra川 should take the initiative avoided Dispersing funds to r