中小型企業(yè)財務(wù)管理模式的探析

1、中小型企業(yè)財務(wù)管理模式的探析摘要企業(yè)作為一個整體的組織.在經(jīng)濟(jì)全球化時代的經(jīng)濟(jì)發(fā)展做出了突出貢獻(xiàn)，越來越務(wù)的國家 車視中小企業(yè).雖然中小企業(yè)發(fā)揮了車要作用，促進(jìn)經(jīng)濟(jì)發(fā)展，但是許多中小企業(yè)的作用相 當(dāng)一部分單純追求銷呈和市場份額而忽略核心地位的財務(wù)管理。管理怠識是剛性的，僅限于 生產(chǎn)經(jīng)昔的管理結(jié)構(gòu)和企業(yè)管理，企業(yè)財務(wù)管理和風(fēng)險控制沒有得到充分使用，這對屮小型 企業(yè)的信貸和融資渠逍產(chǎn)生了負(fù)面影響，原因是缺乏有效的財務(wù)管理支持。所以深化金融改 革，探討了金融的潛力，提高財務(wù)笛理水平，建立財務(wù)管理模式適合中小企業(yè)的現(xiàn)狀是重中 關(guān)鍵詞：中小世企業(yè)，財務(wù)管理，財務(wù)管理模式中小型企業(yè)的概念中小型企業(yè)被各界人

2、L和政府機(jī)構(gòu)以各種方式泄義，止如它在不同的國家以多種方式發(fā)揮作 用。微型企業(yè)被認(rèn)為足一個小公詞或屮型企業(yè)。不管怎樣，我們的工作即包括微型企業(yè)或小 型業(yè)務(wù)，也包括中等規(guī)模業(yè)務(wù)"對小型公司進(jìn)行最全而研究的是在英國，由I専爾頓委員會提出（丄97丄）。委員會定義“小型 公司”為“一個不超過200名員工的企業(yè)”。財務(wù)管理財務(wù)管理是戰(zhàn)于企業(yè)在生產(chǎn)過程中客觀存在的財務(wù)沾動和財務(wù)關(guān)系而產(chǎn)生的，是組織企業(yè) 資金涵動、處理企業(yè)同各方而的財務(wù)關(guān)系的項經(jīng)濟(jì)管理匸作，是企業(yè)管理的電要組成部 分。財務(wù)管理模式財務(wù)管理模式是指僧理者在一定財務(wù)管理思想的指導(dǎo)卜，對企業(yè)財務(wù)管理L1標(biāo)、財務(wù)管理 對喙和財務(wù)管理方法進(jìn)行

3、整合以推動財務(wù)管理活動有效、合理運(yùn)行的 種管理狀態(tài)。11.目前存在的問題1、片面追求“熱門”產(chǎn)業(yè)，不顧客觀條件和自身能力，無視對企業(yè)發(fā)展的影響，認(rèn)為什么 行業(yè)都可以做，什么行業(yè)都能夠做好。對項冃的投資規(guī)模、資金結(jié)構(gòu)、建設(shè)周期以及資金來 源等缺乏科學(xué)的弄劃9部署，對項冃建設(shè)和經(jīng)營過程屮將要發(fā)生的現(xiàn)金流雖缺乏可靠的預(yù) 測，倉促上馬.一旦國家收緊銀彳信貸，使得建設(shè)資金不能如期到位，企業(yè)就而臨進(jìn)退兩難 的境地，其至造成巨人經(jīng)濟(jì)損失。近兒年來許多企業(yè)所投資的例佚、電解12、水泥等項I由 于資金困難而夭折,或“割肉”賣出或成為永久性“在建工程”,不僅企業(yè)自已為此，付出了 慘重的代價，也將一些銀行拖入泥潭。

4、2、財務(wù)風(fēng)險意識淡薄，企業(yè)始終在咼風(fēng)險區(qū)運(yùn)行。這表現(xiàn)在三個方而：一是過度負(fù)債。企 業(yè)要發(fā)展，就不可避免地要負(fù)債經(jīng)營，充分利用財務(wù)杠桿的作用。但足，一些企業(yè)不顧成木、 不惜代價，不考慮口身的償還能力，r方白計從銀行獲取貸款。有些企業(yè)甚至不明白“借債 還錢”這一最淺顯不過的道理，認(rèn)為從銀彳r獲得貸款就是獲得利潤，只考慮如何將貸款弄到 ，而并沒有認(rèn)氏考慮如何能讓有限的贄金發(fā)揮效益，更沒有考慮如何償還。在借入資金不 能有效發(fā)揮作用的情況下，一些企業(yè)進(jìn)入了靠貸款維持生存的惡性循環(huán)。其結(jié)果是債臺髙筑, 財務(wù)風(fēng)險極人。二是短債長投。企業(yè)要獲得固定資產(chǎn)貸款比較困難。一些企業(yè)就采取變迪的 辦法，擅口改變貸款用途

5、，將短期借債用于投資回收期過長的長期項口投贄，導(dǎo)致企業(yè)流動 負(fù)債人人窩于流動資產(chǎn)，使企業(yè)而臨極人的潛在支付危機(jī)：三是企業(yè)z間相互擔(dān)保，相同資 產(chǎn)重復(fù)抵押，或為了融資而不斷投資新項冃，甚金“拆東墻補(bǔ)西墻”，形成復(fù)雜的值務(wù)鏈' 這不僅加人了銀行對企業(yè)財務(wù)狀況判斷的難度，也給財務(wù)監(jiān)管帶來很人困難，造成整休負(fù)債 率不斷抬席，企業(yè)經(jīng)營成本和財務(wù)費(fèi)用不斷加衣，支付能力日漸脆弱，贄金鏈條過緊并隨時 可能出現(xiàn)斷裂。3、財務(wù)控制薄弱。一是對現(xiàn)金笛理不嚴(yán)，形成資金閑置或不足。有些企業(yè)認(rèn)為現(xiàn)金越多越 好，造成現(xiàn)金閑匿，未參加生產(chǎn)周轉(zhuǎn)；二是沒有建立嚴(yán)格的賒銷政策，缺乏有力的催收措施, 應(yīng)收賬款不能兌現(xiàn)或形成呆

6、賬,應(yīng)收賬款周轉(zhuǎn)緩慢，資金回收困難。三是存貨控制薄弱，造 成資金呆滯。很多企業(yè)刀末心貨占用資金往往超過其營業(yè)額的數(shù)倍，形成資金呆滯，周轉(zhuǎn)失 靈。四是蕙錢不重物，贄產(chǎn)流失、浪費(fèi)嚴(yán)重。2. 解決財務(wù)管理問題的對策1. 增強(qiáng)融資能力。中小企業(yè)融資渠逍窄，肖接影響財務(wù)管理的質(zhì)呈。也成為制約1中小企業(yè)發(fā)展的瓶匆。中小企業(yè)經(jīng)營規(guī)模小、抵御巾場風(fēng)險能力差，應(yīng)根據(jù)自身的特點(diǎn)盡可 能地把資金投放到冋收期短、風(fēng)險相對較低的項忖上，提周資金使用效益，有效拓寬企業(yè)融資2. iE確進(jìn)行投資決策。中小金業(yè)要建立口己的中長期目標(biāo)，正確處理好日前與長遠(yuǎn)利益的關(guān) 系,樹立投資信心。要根據(jù)財務(wù)部門提供的真實(shí)的各項財務(wù)指杯作依據(jù)，

7、分析企業(yè)口身的經(jīng)營 狀況，確疋自身的投資取向。應(yīng)對所投資的項目進(jìn)行可行性分析，即從產(chǎn)品的先進(jìn)性.方場生 產(chǎn)力和市場竟?fàn)幜θシ治?，進(jìn)行科步的預(yù)測和決策，對風(fēng)險程度人的項冃，決策而臨不確定性 的風(fēng)險方案應(yīng)主動回避"分散資金投向，降低投資風(fēng)險.投資多元化是現(xiàn)代企業(yè)降低投資風(fēng) 險、控制投資風(fēng)險的有效途徑。3. 加強(qiáng)財會人員的職業(yè)教育，電視財會創(chuàng)新人才的培養(yǎng)和激勵。財會入員必須熟悉和遵守國 家的法律法規(guī)，遵守財經(jīng)紀(jì)律和制度，遵守職業(yè)逍德規(guī)范、有良好的業(yè)務(wù)索質(zhì),這是實(shí)施財務(wù) 創(chuàng)新丄程的底木要求,也是創(chuàng)新能力和創(chuàng)新精神，另外，歿注意在個人素質(zhì)包括創(chuàng)新意識、創(chuàng) 造能力和創(chuàng)新精神。另外，財會人員應(yīng)樹/

8、的現(xiàn)代理財觀念，包括竟?fàn)幱^念、風(fēng)險觀念、負(fù)債 經(jīng)營觀念、盈利觀念、效帑觀念、資金的時間價值觀念、注匝無形資產(chǎn)觀念和法制觀念。4. 建立完善的財務(wù)管理制皮。要建立起崗位分工制和輪換制，特別對于不相容的崗位,如會計 和出納，不能止一個人擔(dān)任，而且對于同一個崗位，同一個人擔(dān)任的時間應(yīng)有一左的期限，到 了這個期限，就應(yīng)當(dāng)實(shí)行輪換。規(guī)范會計核算。提高會計基礎(chǔ)匸作的水平。作者：Yoshihiro Francis Fukuyama出處：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