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基于内部控制视角的中小企业财务管理问题及对策探究 被引量:11

Research on Problems and Countermeasures of Financial Management of Small and Medium-sized Enterprises from Perspective of Internal Control
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摘要 中小企业在我国市场经济发展中发挥着重大作用,高效的财务管理是保证中小企业健康发展的核心问题。但当下中小企业财务管理方面存在的一些问题,将阻碍中小企业的正常运营和可持续发展。文章通过阐述和梳理中小企业财务管理的特点以及存在的问题,结合现代企业治理理念,从企业内部控制的角度提出解决问题的思路及对策,规划中小企业的财务管理路径、创新和优化财务管理策略,规避中小企业运营风险,保障和促进中小企业健康发展。 Small and medium-sized enterprises(SMEs)play an important role in the development of the Chinese market economy,and efficient financial management is the core issue to ensure the healthy development of SMEs.However,some problems in the current financial management of SMEs will hinder the daily operation and sustainability.By expounding and sorting out the characteristics and existing problems of the financial management of SMEs,combined with the concept of modern enterprise governance,this paper delivers the problem-solving ideas and countermeasures,proposes the financial management path,and innovates and optimizes the financial management strategies,to reduce the operational risks,and ensure and promote the healthy development of SMEs from the perspective of enterprise internal control.
作者 张国江 Zhang Guojiang(Shandong College of Economics and Business,Weifang Shandong 261011)
出处 《山东纺织经济》 2022年第7期9-13,共5页 Shandong Textile Economy
关键词 中小企业 内部控制 财务管理问题 对策 small and medium-sized enterprises internal control financial management problems countermeasures
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