ABSTRACT
In the process of development,the enterprise must carry out reasonable management ofall aspects,the most important of which is financial management. Financial management is thefocus of business management and it affects how resources are allocated to the enterprise. Atthe same time,if a company wants to complete a plan and grow in a better direction,it will beaffected by financial management. Therefore,financial management plays a crucial role in thegrowth of the enterprise.
The society is improving. Chinas market economic system is also growing in pace withthe needs of the society. Small and medium-sized private enterprises have also developed. Thesmall and medium-sized private enterprises play an important role in increasing national fiscalrevenue and solving surplus labor.At the same time,small and medium-sized privateenterprises have become an important part of the national economy,and they have also playeda significant role. However,when enterprises growing up,they will also be hindered by someproblems. For example, the lack of professional quality of enterprise managers and imperfectfinancial management systems all hinder the development of enterprises.Financialmanagement issues have the greatest impact on business growth. If enterprises dont properlymanage their finances,their development will be hindered. Therefore,this article takes thesmall and medium-sized private enterprise of BY in Heilongjiang Province as an example toanalyze its financial management problems and provide solutions.
The dissertation firstly introduces the research background and significance of this paper,summarizes the domestic and foreign scholars research results on financial management,defines the structure of the paper and research methods, and then introduces relevant basictheories, including the meaning and content of financial management. As well as relatedtheories of financial management, it also introduces the meaning of small and medium-sizedprivate enterprises and the characteristics of their financial management; then this article usesBY small and medium-sized private enterprises as the research object. After introducing thebasic situation of BY companies, they are separately set up by departments. Financialpersonnels professional level, financing, investment, working capital, income distribution andother aspects have analyzed their current financial management status; based on the currentstatus of financial management, the problems in financial management of BY small and medium-sized private enterprises have been specifically analyzed. Uncertainty in enterprisedepartments, low professional level of financial personnel, difficulties in financing,unscientific investment management, lack of working capital management, and imperfectincome distribution problems. Finally, the specific financial management issues for BYcompanies were proposed. Solve the problem , mainly from the BY companies to reasonablyset up the corporate sector, improve the professional level of financial personnel, expandfinancing channels, scientific investment management, strengthen the management ofworking capital, and improve the income distribution management to strengthen the financesof BY small and medium-sized private enterprises management.
Key Words: Small and Medium-sized Private Enterprise; Financial Management;Financing Management; Investment Management
目 录
摘 要
ABSTRACT.
第 1 章 绪 论.
1.1 研究背景与研究意义
1.1.1 研究背景.
1.1.2 研究意义.
1.2 国内外研究现状
1.2.1 国内研究现状.
1.2.2 国外研究现状.
1.2.3 国内外研究评述.
1.3 论文结构与研究方法
1.3.1 论文结构.
1.3.2 研究方法.
1.4 本章小结
第 2 章 相关理论基础.
2.1 财务管理的含义
2.2 财务管理的内容
2.2.1 融资管理.
2.2.2 投资管理.
2.2.3 营运资金管理.
2.2.4 收益分配管理.
2.3 财务管理相关理论
2.4 中小型民营企业的含义及财务管理特点
2.4.1 中小型民营企业的含义.
2.4.2 中小型民营企业财务管理特点.
2.5 本章小结
第 3 章 BY 中小型民营企业及财务管理现状
3.1 BY 中小型民营企业简介
3.2 BY 中小型民营企业财务管理现状
3.2.1 企业部门设置现状.
3.2.2 企业财务人员现状.
3.2.3 融资现状.
3.2.4 投资现状.
3.2.5 营运资金现状.
3.2.6 收益分配现状.
3.3 本章小结
第 4 章 BY 中小型民营企业财务管理存在的问题
4.1 企业部门设置不合理
4.1.1 未设置内部控制部和内部审计部.
4.1.2 财务部门数量与企业规模不相适应.
4.2 财务人员专业水平较低
4.3 融资困难
4.3.1 企业内源融资方式单一.
4.3.2 企业外源融资渠道较少.
4.4 投资管理不科学
4.4.1 企业资金投资效率低.
4.4.2 企业投资过于盲目.
4.5 营运资金管理缺失
4.5.1 现金管理缺少内部控制.
4.5.2 应收账款缺少管理.
4.6 收益分配不完善
4.6.1 奖励与激励机制不完善.
4.6.2 缺少科学的收益分配决策 .
4.7 本章小结
第 5 章 加强 BY 中小型民营企业财务管理的对策.
5.1 合理设置企业部门
5.1.1 设置内部控制部和内部审计部.
5.1.2 适当增加财务部门数量以适应企业规模.
5.2 提高财务人员专业水平
5.3 拓宽融资渠道
5.3.1 采用多种内源融资方式.
5.3.2 优化自身融资条件.
5.4 科学进行投资管理
5.4.1 提高企业资金投资效率.
5.4.2 提高理性投资意识.
5.5 加强营运资金管理
5.5.1 建立现金管理的内部控制.
5.5.2 提高对应收账款的管理力度.
5.6 完善收益分配管理
5.6.1 建立奖励与激励机制.
5.6.2 制定科学的收益分配决策.
5.7 本章小结
结 论.
参考文献.
