会计学 外文翻译 外文文献 英文文献 中小型企业财务管理中存在的问题及其对策
中小型企业财务管理存在的问题与对策
中小型企业财务管理存在的问题与对策作者：高川来源：《商品与质量·学术观察》2012年第12期摘要：中小企业是国民经济的重要组成部分，对一国的经济发展和社会稳定起着重要作用。
中小企业资本有限，生产能力弱，在财务管理方面，财务人员素质不高、内部控制制度缺失、筹资渠道不畅通、投资能力较弱，针对这些问题，提出要设计合理的会计体系，强化资金管理，建立中小型企业信用担保体系，做出科学投资决策等措施。
关键词：财务管理资金管理筹资投资一、中小企业的概念及其特点（一）中小企业的概念从理论上讲，中小企业一般是指规模较小的，或处于创业阶段和成长阶段的企业，包括规模在规定标准以下的法人企业和自然人企业。
中小企业有广义和狭义之分。
广义的中小企业，一般是指除国家确认为大中型企业之外的所有企业，包括中型企业、小型企业和微型企业。
狭义的中小企业则不包括微型企业。
（二）中小企业的特点1.资本有限。
中小企业资本规模小，信息观念淡漠。
中小企业经营规模小，生产技术水平落后，产品结构单一且科技含量低，抵御风险能力差，经不起原材料或产品价格的波动，经营风险较大。
2.生产能力弱。
从生产经营能力的数量指标看，中小企业的年营业额或年收入与大企业相比往往相形见绌。
而且在质的方面，中小企业对市场通常缺乏影响力，处于被支配地位。
3.经营独立性。
从所有制结构来看，各国中小企业通常都属于私人企业。
它们作为个体独立存在，经营决策自主，不受外部支配。
4.技术、管理水平落后。
从管理水平上看，由于中小企业所有者直接从事生产经营活动，他们通常依个人判断，直接影响企业管理水平的提升。
二、我国中小型企业财务管理中存在的问题（一）企业财务基础工作存在的问题1.财务管理人员素质不高，财务机构设置不合理大多数中小企业财会人员都没有经过专门化系统化的知识教育，无证上岗的现象极其严重。
导致中小企业财务管理人员的理财观念滞后，理财知识欠缺，理财方法落后，习惯地一切听从领导，缺乏掌握知识的主动性，缺乏创新精神和创新能力。
企业财务管理中存在的问题及解决对策 企业财务管理存在问题
企业财务管理中存在的问题及解决对策企业财务管理存在问题企业财务管理指的是在企业的生产经营过程中按照相关的财务管理原则，采用正确的管理方法，对企业的各项经济活动进行组织管理的活动。
下面带你分析企业财务管理中存在的问题及解决对策。
1、企业信息失真企业会计信息是对企业经济活动的真实反映，往往企业的领导在进行企业发展决策的过程中都会以企业的会计信息为基础。
但是目前很多企业的会计信息存在失真的问题，导致在企业的财务管理中不能对企业的资产总额做到心中有数，也就不能进行合理的资金配置，导致会计信息失真的原因是多方面，从企业内部来说，主要是企业会计人员工作出现失误，还有内部审计工作不到位。
2、没有健全的企业财务管理系统现在当前的社会形势中，要加强企业的财务管理，建立完善的财务管理系统是非常必要的。
但是很多企业在运行的过程中由于实力以及技术方面的限制，并没有建立完善的财务管理系统，尤其是对于一些比较大的企业来说，要对企业中的各个部门或者是集团中的子公司进行财务管理，在财务报表的合成以及财务状况分析中都有一定的难度。
财务管理系统不健全还会导致企业各有关部门不能及时了解企业财务信息，不能对自己的工作进行及时的调整，从而不能保证企业及时发现运行中的存在的问题。
3、企业领导者法制观念较差企业财务管理的目标是为了降低企业的生产成本，对企业资金进行合理的利用，从而获取较高的经济效益。
但是在目前很多企业的领导者法制意识较弱，在财务管理中为了提高自己的经济效益，不顾各种法律法规，采用违法的手段降低自己的成本，例如，隐瞒收入、偷税漏税以及序列支出等等，虽然在短期内能达到自己的利润的增长，但是破坏了正常的经济秩序，不仅给国家利益造成损害，而且也对企业的长期发展产生不利的影响。
4、企业财务控制薄弱要提高企业的财务管理水平，一套完善的企业财务控制制度是必不可少，完善的财务管理制度能对企业的财务活动进行严格的控制和管理。
从当前很多企业的实际运行中来看，财务控制还是比较薄弱的，主要体现在两方面，一方面对企业资金管理不善。
浅议中小型企业财务管理存在的主要问题和对策
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中小企业代理记账外文文献翻译2014年译文3100字
中小企业代理记账外文文献翻译2014年译文3100字XXX in small and medium sized enterprises (SMEs)。
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会计学毕业论文：中小企业财务管理存在的问题和对策探讨
中小企业财务管理存在的问题和对策探讨【摘要】我国中小企业经过改革开放30多年的发展,已取得了辉煌的成绩，在我国国民经济中占有举足轻重的地位。
但是，目前中小企业举步维艰,失败率较高,企业平均寿命只有3—5年，一个极其重要的原因就在于财务管理工作跟不上企业发展的需要。
在市场经济条件下,企业要生存、发展和盈利就必须建立现代企业制度，科学地进行资本运营，而这一切都需强化财务管理。
财务管理是企业管理的重要组成部分,财务管理直接关系到企业的生存与发展。
文章就中小企业在财务管理中存在的问题进行了探讨，并提出了相应的对策建议.中小企业在中国国民经济中占有举足轻重的地位，有着不可替代的作用.统计表明,目前的中小企业已经超过800万家,其工业总产值、利税和出口额分别占全国的60％、40％和60%左右，并提供了75％的城镇就业机会,可见，中小企业对于整个国民经济的发展,对于整个社会的和谐都有着重大意义。
事实证明，中小企业已经构成了我国经济的一个重要层面.但由于起点低、规模小，受传统体制和外部宏观经济影响，使得中小企业的发展出现了地域性差别，东部发展较快，中、西部发展较慢.中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用.但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。
1.我国中小企业的现状目前，我国中小企业超过1000万家，占全国企业总数的99％，它所提供的工业总产值和实现利税分别占全国总数的60％和40％，并提供了大约75％的城镇就业机会,成为县及县以下财政收入的主要来源。
可见，中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。
但由于中小企业规模小、资本和技术构成较低、外部宏观经济变化对其影响大等因素的存在，使其在财务管理方面存在与自身发展和市场经济均不适应的情况，导致其在应对激烈的市场竞争面临巨大的困难.随着市场经济的深入发展,很多中小企业由于资产规模小，抵御市场风险能力不强,财务制度不健全，同时又受宏观经济环境的变化和体制的影响，导致与市场经济不相适应的情况。
我国中小型企业财务管理中存在的问题及对策
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我 国 中小型企 业财务 管理 中存在 的 问题 及对 策
会计学毕业论文中英文资料外文翻译文献
会计学中英文资料外文翻译外文原文Title:Future of SME finance（Background – the environment for SME finance has changedFuture economic recovery will depend on the possibility of Crafts, Trades and SMEs to exploit their potential for growth and employment creation.SMEs make a major contribution to growth and employment in the EU and are at the heart of the Lisbon Strategy, whose main objective is to turn Europe into the most competitive and dynamic knowledge-based economy in the world. However, the ability of SMEs to grow depends highly on their potential to invest in restructuring, innovation and qualification. All of these investments need capital and therefore access to finance.Against this background the consistently repeated complaint of SMEs about their problems regarding access to finance is a highly relevant constraint that endangers the economic recovery of Europe.Changes in the finance sector influence the behavior of credit institutes towards Crafts, Trades and SMEs. Recent and ongoing developments in the banking sector add to the concerns of SMEs and will further endanger their access to finance. The main changes in the banking sector which influence SME finance are:•Globalization and internationalization have increased the competition and the profit orientation in the sector;•worsening of the economic situations in some institutes (burst of the ITC bubble, insolvencies) strengthen the focus on profitability further;•Mergers and restructuring created larger structures and many local branches, which had direct and personalized contacts with small enterprises, were closed;•up-coming implementation of new capital adequacy rules (Basel II) will also change SME business of the credit sector and will increase its administrative costs;•Stricter interpretation of State-Aide Rules by the European Commission eliminates the support of banks by public guarantees; many of the effected banks arevery active in SME finance.All these changes result in a higher sensitivity for risks and profits in the finance sector.The changes in the finance sector affect the accessibility of SMEs to finance.Higher risk awareness in the credit sector, a stronger focus on profitability and the ongoing restructuring in the finance sector change the framework for SME finance and influence the accessibility of SMEs to finance. The most important changes are: •In order to make the higher risk awareness operational, the credit sector introduces new rating systems and instruments for credit scoring;•Risk assessment of SMEs by banks will force the enterprises to present more and better quality information on their businesses;•Banks will try to pass through their additional costs for implementing and running the new capital regulations (Basel II) to their business clients;•due to the increase of competition on interest rates, the bank sector demands more and higher fees for its services (administration of accounts, payments systems, etc.), which are not only additional costs for SMEs but also limit their liquidity;•Small enterprises will lose their personal relationship with decision-makers in local branches –the credit application process will become more formal and anonymous and will probably lose longer;•the credit sector will lose more and more its “public function” to provide access to finance for a wide range of economic actors, which it has in a number of countries, in order to support and facilitate economic growth; the profitability of lending becomes the main focus of private credit institutions.All of these developments will make access to finance for SMEs even more difficult and / or will increase the cost of external finance. Business start-ups and SMEs, which want to enter new markets, may especially suffer from shortages regarding finance. A European Code of Conduct between Banks and SMEs would have allowed at least more transparency in the relations between Banks and SMEs and UEAPME regrets that the bank sector was not able to agree on such a commitment.Towards an encompassing policy approach to improve the access of Crafts, Trades and SMEs to financeAll analyses show that credits and loans will stay the main source of finance forthe SME sector in Europe. Access to finance was always a main concern for SMEs, but the recent developments in the finance sector worsen the situation even more. Shortage of finance is already a relevant factor, which hinders economic recovery in Europe. Many SMEs are not able to finance their needs for investment.Therefore, UEAPME expects the new European Commission and the new European Parliament to strengthen their efforts to improve the framework conditions for SME finance. Europe’s Crafts, Trades and SMEs ask for an encompassing policy approach, which includes not only the conditions for SMEs’ access to lending, but will also strengthen their capacity for internal finance and their access to external risk capital.From UEAPME’s point of view such an encompassing approach should be based on three guiding principles:•Risk-sharing between private investors, financial institutes, SMEs and public sector;•Increase of transparency of SMEs towards their external investors and lenders;•improving the regulatory environment for SME finance.Based on these principles and against the background of the changing environment for SME finance, UEAPME proposes policy measures in the following areas:1. New Capital Requirement Directive: SME friendly implementation of Basel IIDue to intensive lobbying activities, UEAPME, together with other Business Associations in Europe, has achieved some improvements in favour of SMEs regarding the new Basel Agreement on regulatory capital (Basel II). The final agreement from the Basel Committee contains a much more realistic approach toward the real risk situation of SME lending for the finance market and will allow the necessary room for adaptations, which respect the different regional traditions and institutional structures.However, the new regulatory system will influence the relations between Banks and SMEs and it will depend very much on the way it will be implemented into European law, whether Basel II becomes burdensome for SMEs and if it will reduce access to finance for them.The new Capital Accord form the Basel Committee gives the financial marketauthorities and herewith the European Institutions, a lot of flexibility. In about 70 areas they have room to adapt the Accord to their specific needs when implementing it into EU law. Some of them will have important effects on the costs and the accessibility of finance for SMEs.UEAPME expects therefore from the new European Commission and the new European Parliament:•The implementation of the new Capital Requirement Directive will be costly for the Finance Sector (up to 30 Billion Euro till 2006) and its clients will have to pay for it. Therefore, the implementation – especially for smaller banks, which are often very active in SME finance –has to be carried out with as little administrative burdensome as possible (reporting obligations, statistics, etc.).•The European Regulators must recognize traditional instruments for collaterals (guarantees, etc.) as far as possible.•The European Commission and later the Member States should take over the recommendations from the European Parliament with regard to granularity, access to retail portfolio, maturity, partial use, adaptation of thresholds, etc., which will ease the burden on SME finance.2. SMEs need transparent rating proceduresDue to higher risk awareness of the finance sector and the needs of Basel II, many SMEs will be confronted for the first time with internal rating procedures or credit scoring systems by their banks. The bank will require more and better quality information from their clients and will assess them in a new way. Both up-coming developments are already causing increasing uncertainty amongst SMEs.In order to reduce this uncertainty and to allow SMEs to understand the principles of the new risk assessment, UEAPME demands transparent rating procedures –rating procedures may not become a “Black Box” for SMEs:•The bank should communicate the relevant criteria affecting the rating of SMEs.•The bank should inform SMEs about its assessment in order to allow SMEs to improve.The negotiations on a European Code of Conduct between Banks and SMEs , which would have included a self-commitment for transparent rating procedures by Banks, failed. Therefore, UEAPME expects from the new European Commission andthe new European Parliament support for:•binding rules in the framework of the new Capital Adequacy Directive, which ensure the transparency of rating procedures and credit scoring systems for SMEs;•Elaboration of national Codes of Conduct in order to improve the relations between Banks and SMEs and to support the adaptation of SMEs to the new financial environment.3. SMEs need an extension of credit guarantee systems with a special focus on Micro-LendingBusiness start-ups, the transfer of businesses and innovative fast growth SMEs also depended in the past very often on public support to get access to finance. Increasing risk awareness by banks and the stricter interpretation of State Aid Rules will further increase the need for public support.Already now, there are credit guarantee schemes in many countries on the limit of their capacity and too many investment projects cannot be realized by SMEs.Experiences show that Public money, spent for supporting credit guarantees systems, is a very efficient instrument and has a much higher multiplying effect than other instruments. One Euro form the European Investment Funds can stimulate 30 Euro investments in SMEs (for venture capital funds the relation is only 1:2).Therefore, UEAPME expects the new European Commission and the new European Parliament to support:•The extension of funds for national credit guarantees schemes in the framework of the new Multi-Annual Programmed for Enterprises;•The development of new instruments for securitizations of SME portfolios;•The recognition of existing and well functioning credit guarantees schemes as collateral;•More flexibility within the European Instruments, because of national differences in the situation of SME finance;•The development of credit guarantees schemes in the new Member States;•The development of an SBIC-like scheme in the Member States to close the equity gap (0.2 – 2.5 Mio Euro, according to the expert meeting on PACE on April 27 in Luxemburg).•the development of a financial support scheme to encourage the internalizations of SMEs (currently there is no scheme available at EU level:termination of JOP, fading out of JEV).4. SMEs need company and income taxation systems, which strengthen their capacity for self-financingMany EU Member States have company and income taxation systems with negative incentives to build-up capital within the company by re-investing their profits. This is especially true for companies, which have to pay income taxes. Already in the past tax-regimes was one of the reasons for the higher dependence of Europe’s SMEs on bank lending. In future, the result of rating will also depend on the amount of capital in the company; the high dependence on lending will influence the access to lending. This is a vicious cycle, which has to be broken.Even though company and income taxation falls under the competence of Member States, UEAPME asks the new European Commission and the new European Parliament to publicly support tax-reforms, which will strengthen the capacity of Crafts, Trades and SME for self-financing. Thereby, a special focus on non-corporate companies is needed.5. Risk Capital – equity financingExternal equity financing does not have a real tradition in the SME sector. On the one hand, small enterprises and family business in general have traditionally not been very open towards external equity financing and are not used to informing transparently about their business.On the other hand, many investors of venture capital and similar forms of equity finance are very reluctant regarding investing their funds in smaller companies, which is more costly than investing bigger amounts in larger companies. Furthermore it is much more difficult to set out of such investments in smaller companies.Even though equity financing will never become the main source of financing for SMEs, it is an important instrument for highly innovative start-ups and fast growing companies and it has therefore to be further developed. UEAPME sees three pillars for such an approach where policy support is needed:Availability of venture capital•The Member States should review their taxation systems in order to create incentives to invest private money in all forms of venture capital.•Guarantee instruments for equity financing should be further developed.Improve the conditions for investing venture capital into SMEs•The development of secondary markets for venture capital investments inSMEs should be supported.•Accounting Standards for SMEs should be revised in order to ease transparent exchange of information between investor and owner-manager.Owner-managers must become more aware about the need for transparency towards investors•SME owners will have to realise that in future access to external finance (venture capital or lending) will depend much more on a transparent and open exchange of information about the situation and the perspectives of their companies.•In order to fulfil the new needs for transparency, SMEs will have to use new information instruments (business plans, financial reporting, etc.) and new management instruments (risk-management, financial management, etc.).外文资料翻译题目：未来的中小企业融资背景：中小企业融资已经改变未来的经济复苏将取决于能否工艺品，贸易和中小企业利用其潜在的增长和创造就业。
中小型企业财务管理中存在的问题与对策刍议
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浅谈企业财务管理中存在的问题及对策
浅谈企业财务管理中存在的问题及对策企业财务管理是企业运营中非常重要的一环，其效率与稳健性直接影响企业的发展方向。
然而在实际的经营过程中,企业财务管理也存在着一些问题,下面浅谈企业财务管理中存在的问题及对策。
一、人员不足，技能差异大随着企业规模的扩大，财务管理的工作量也会相应增加，但是对于财务人员的投入却没有相应增加，导致企业财务管理人员总体不足，有些人员素质、技能水平不高,难以胜任财务管理的工作。
对策:加强人才招聘、培训和管理。
通过完善的招聘机制、提高薪资待遇、进行规范化培训和评估、树立激励机制等，吸引更多高素质、高水平的财务管理人才，提高企业财务管理人员的总体素质和能力，确保企业财务管理工作高效J顺畅地进行。
二、缺少有效的财务管理制度在企业财务管理中，很多公司对财务管理制度不够重视，或者财务管理制度制定不够完善，导致企业管理缺乏标准化、规范化、制度化的手段，容易出现财务管理混乱、漏洞百出等问题。
对策：建立健全的财务管理制度。
企业应该制定完善的财务管理制度，明确岗位职责、流程规范、禁止行为及制度实施等方面，及时更新、完善并加强执行，确保企业财务管理工作的规范化和制度化，促进企业的健康稳定发展。
三、核算方法不当企业核算是衡量企业经营的一个重要标志。
但是在实践中，由于企业内部库存管理及成本核算存在不规范和不严谨的情况,使得企业的利润失真，影响财务报表的真实性。
对策:建立准确、规范的会计核算制度。
企业应该依据现有法律法规，结合企业特点，建立起符合企业实际情况的财务核算制度，科学设置会计科目、规范记录账务、加强日常核算、建立合理成本核算体系等，提高财务核算的准确性，确保财务报表的真实可靠。
四、风险控制不充分企业的财务管理受到的外部和内部风险多种多样，包括市场风险、信用风险等。
在管理过程中，对于财务风险的把握和控制不够充分，导致企业面临一些潜在的和实际的风B佥。
对策：加强风险控制。
企业需要加强内部控制、财务风险评估及预测等方面,提高对于反应市场变化的灵敏度，增强防范信用风险的能力，建立完善的风险管理体系，做好企业的风险预警和应急处理工作。
财务管理方面存在的问题及对策
财务管理方面存在的问题及对策财务管理方面存在的问题及对策随着现代社会经济的不断发展，财务管理在企业管理中也变得越来越重要，尤其是在当前经济形势下，财务管理更是企业的生命线。
然而，财务管理中也存在着各种各样的问题，这些问题不仅会影响企业的发展，还会使企业陷入困境。
本文将从财务管理的角度出发，探讨财务管理方面存在的问题及对策。
一、财务记录不完整的问题在不少企业中，财务记录不完整是一个较为普遍的问题。
有些企业财务管理人员只注重赚进来的钱，而忽视了花出去的钱，这样会导致财务记录缺失，甚至出现漏账现象。
对于这种问题，可以采取以下对策：1.建立完善的会计制度和财务报告制度，规范化财务管理流程，加强财务管理过程中的检查和监督。
2.引入先进的财务管理软件，借助现代化技术手段实现财务信息的快速、准确记录，确保财务记录更加全面和精确。
3.领导重视，加强员工培训，营造正确的财务管理氛围，让员工都认识到财务记录不完整对企业带来的后果。
二、预算管理不足的问题预算管理是企业财务管理的重要内容，有效的预算管理可帮助企业优化资金使用效益，提高企业的盈利能力。
然而，许多企业对预算管理重视不够，导致预算的制定和执行不到位，给企业带来严重的后果。
对于这种问题，可以采取以下措施：1.制定科学的预算管理制度，明确各项预算的指标、标准和考核要求，将预算计划制定成为企业日常管理的基础。
2.加强预算执行监督，及时了解各项支出情况，及时汇总数据并进行分析，发现问题，及时解决。
3.加强员工培训，增强员工的预算意识，特别是财务管理人员，要清楚预算的重要性，不得随意更改预算计划。
三、资金运营不当的问题资金运营是企业财务管理的核心之一，合理运营资金可以提高企业盈利能力，增强竞争力，而如果资金运营不力，则会导致企业资金链断裂。
要解决这一问题，可以从以下几个方面入手：1.建立有效的资金管理制度，确保资金的使用是追随项目规划的，以降低风险。
2.注重风险管理，一旦发现风险，应该及时对其进行分析，制定应对方案。
会计 管理 外文翻译 外文文献 英文文献 企业应收账款管理存在的问题
外文原文Enterprise receivables management analysedFenXi mining chemical company XX【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices.【keywords 】receivables; The provision for; Management riskAccounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance.Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.Accounts receivable in the management of the existing problemsAccounts receivable is broad, fixed number of year long. AmountsEnterprise to accounts receivable accounting is not standard. According to the provisions of the state financial and accounting systems. Accounts receivable is accounting enterprise for selling goods or services to happen to purchase unit shall be recovered or accept labor unit payments. But the enterprise did not strictly according to the provisions of the accounting enterprise receivables. Cause some should not be in the project accounting money also included in the project, cause accounts receivable accounting has no reality.The account receivable NPLS not timely, to the enterprise confirmed the appearance of virtually increased asset caused. Because enterprise to accounts receivable slackened management, especially some enterprise also to accounts receivable as means of adjusting profit. So on the account receivable SiZhang confirmation on staying there ~ some problems. Is mainly to stay SiZhang has already formed the receivables confirm fast enough, for many years in the accounts receivable formed account long-term, eased some already can't withdraw, this provision for the provision for no provision of virtual enterprise assets, causing thickening.Because some of the managers and operators enterprise financial management consciousness and lack of management concept. To accounts receivable is lack of effective management and collect investigation the author feel. In Shanxi Province in the part of the province tube enterprise still exist serious planned economy of ideas, these people to the market economy can't say don't understand, also cannot say don't understand, the main thing is not starts from oneself, and in practical work is often said the much, do less. Thought is drunk on the production and business operation this center, not how to do well management finance the primacy, failed to do the business management financial management as the center. Financial management to fund management as the center. The management of funds and use only paying attention to how to borrow and spend money, not for existing resources and capital for effective configuration and mobilize. Cause enterprise produced a considerable amount of receivables, also do not actively from the Angle of strengthening management, so lots of money to clean up the long-term retention outside. Affected the enterprise normal production and operation activities and the efficient use of the funds.The drawbacks of the receivable mismanagementReduce enterprise funds use efficiency, make enterprise profits down because of enterprise logistics and cash flow not consistent, merchandise shipped, prescribing sales invoices. Payment is not keeping pace recovery, and sales have established, this not up recovery entry sales. Certainly will cause no cash inflow generated sales tax on profits and losses, and sales income paid and years be paid in advance. If involves span more than to sales revenue account receivable. Then can produce enterprise by current assets paid annual shareholders dividend. Enterprise for such pursuit arising from the pad surface benefits and tax payment paid shareholders take up a lot of liquidity, as time passes will influence enterprise capital turnover. Which led to the enterprise actual operation situation veiled. Influence enterprise production plan and sales plan, etc, can't realize the set benefit goal.Exaggerated enterprise operating results. Because our country enterprise executes accounting foundation is the accrual (receivable meet system). The current credit happened all to write down current income. Therefore, the enterprise account profit increase does not mean that can meet the schedule of realizing cash inflows. Accounting system requires the enterprise in accordance with the percentage of account receivable balance to extract the provision for, the provision for a 5% rates generally for 3% (special enterprise except). If the actual loss of bad happened more than extract the provision for, will give enterprise to bring the great loss. Therefore, the enterprise of account receivable existence. On the TAB virtually increased sales income. In oerstate enterprise operation results. Increased risks of an enterprise cost.Speeding up the enterprise's cash outflows. Sell on credit although can make the enterprise produces more profits, but did not make enterprise cash inflows increase, on the contrary make enterprise had to use limited liquidity to various taxes and fees paid, accelerate the enterprise's cash outflows, main performance for:Enterprise tax payments. Accounts receivable bring sales income. Not actually receive cash, turnover is computational basis with sales, the enterprise must on time pay by cash. Enterprise pay tax as value added tax, business tax, consumption tax, resources tax and urban construction tax, inevitable meeting with sales revenue increases.Income tax payments. Accounts receivable generate revenue, but not in cash income tax, and realizing cash payment must on time.Cash the distribution of the profits. Also exist such problems. In addition, thecost of the management of accounts receivable and accounts receivable recycling costs will accelerate enterprise cash outflows.The business cycle has influence on enterprise. Operating cycle from obtain inventory to the sales that inventory and withdraw cash this time so far. Operating cycle depends on inventory turnover days and accounts receivable turnover days, the business cycle is combined. From that. Unreasonable accounts receivable existence, make business cycle extended, affected the enterprise capital circulation, make a lot of liquidity precipitation in non-productive link. Cause enterprise cash shortage, influence salaries and raw material purchasing, serious impact on the enterprise normal production and operation.Increased receivables management process. Error probability, brings to the enterprise enterprise to face the additional loss accounts receivable account, possibly to the timely discovery, accounting errors can prompt understanding and other receivables accounts receivable dynamic enterprise details. Cause responsibility unclear. Accounts receivable contract, Taiwan about, commitments, the formalities of examination and approval of such material scattered, lost may make the enterprise has happened on the account receivable unable to receive the full recovery of repayment, the only partially withdraw through legal means. Can recover, but due to material not whole and cannot be recovered, until eventually form the enterprise assets loss.To strengthen the management of accounts receivable methodComprehensive comb, and establish material parameter. For enterprise all kinds of receivables launch a comprehensive system of comb, queuing, check the work. Because in past economic activity business minority, inefficient pattern. Hard to adapt to the market economy requirement, the law of development in the increasingly fierce market competition gradually be eliminated, the enterprise is in production, BanTingChan, failed state, has formed a widespread accounts receivable account for a long (most age 3 years), former party leave the state of operation and the debtor changes etc. Phenomenon, to clear a check increase the difficulty. Workers should browse a large number of original documents, traced back to carefully each individual accounts receivable from the nature, time, happened contents, amount. According to zhang age, systems, area and the possibility of recovery of accounts receivable are classified. Carefully analyzed collection verify each sum of money and amount. And this system, more likely way back near the door check account receivable; Way to outside the system, and is unlikely to far back of receivables through telephoneenquiries, enterprise sent a letter, lawyers sent a letter way to undertake checking: some not so clear accounts receivable multilateral bug verification. Please go back to the original sales personnel, agent help check to ensure that the data obtained by the accurate, reliable and accurate data collected in the visiting for the future of written-off receivables smoothly provide effective legal evidence. More importantly, with the debtor written-off receivables personnel and check accounts concerning the debtor family residence, operation sites, property status, income level made a comprehensive and detailed understanding, and according to the command of the debtor to evaluate solvency debt-repaying possibility. Judge, lock key goals for the next great written-off receivables smoothly and lay the foundation.Multi-pronged approach.we great effort, increase. After the preparation work or do. Accounts receivable written-off receivables entered the substantial "punish collect" crucial stage. In actual work, in order to give attention to collect the magnificence of the enterprise with benefit, one of the debtor to classify, different properties analysis of the debtor to adopt targeted collect method, in order to make the whole written-off receivables achieved good effect. The debtor to business clients. To possess management qualification, sound system, assets in good condition of customers, after consultations communication with the other, try to take groovy gathering way, so that both the collect keep good business cooperation relations; But for malicious long-term default behavior, used first lawyer in demand for collection, correspondence is invalid cases, still choose be representative of the debtor to court, apply for a court for compulsory execution. In the majesty of the law, the other group of a deterrent to repay the debtor will repay arrears, self-consciously plays to the whole written-off receivables to point the impetus with. On the system internal worker arrears. For system inside worker due to illness, life difficult, and many other reason formed non-business temporary loan, first of all, issued a document, clearly stipulates that deadline repossessed; Secondly, a large amount of arrears. Indeed, in a difficult to pay off after consultation with staff. Payment agreement signed. Divide second month in salary charged or deduct; Finally, the internal to laid-off employees and have extra-large disease worker, its economy is really difficult to repay embarrassment. In a humane treatment, offer certain debt relief. Such already make whole written-off receivables reach the expected effect, also can let laid-off workers to their real challenges organization care. Adopting property preservation measures. In the actual collect process. Often encountered some have the repayment ability but reimbursement conditions or timing immature the obligor, collect personnel cancooperate actively court on the debtor's property implement preservation, making cdo in court, under the help of the relevant accounting units and individuals to impose preservation of property. For property preservation at the same time. Appoint our wealth pipe center visit regularly the obligor, closely watching the debtor whereabouts, understand their property status. Once found the debtor reimbursement conditions mature, immediately notify the court, suspend the property preservation, reactivated cases. Applied to the court for compulsory execution withdraw arrears.Establish customer credit system. Strict credit business formalities for examination and approval from years of written-off receivables accounts receivable see. A few enterprises in experience increased sales push credit sales policy. Did not establish a complete customer credit system, to the customer assets status, reimbursement ability, financial situation, the credit rating don't know much. Even after receivable formation. Find the debtor to punish frequently occurred. There are a few enterprise to the customer credit conditions are too broad. Credit approval rights too scattered, sometimes a sales personnel can decided to sell on credit business formation. Cause some credit rating is low customers easily get credit, increasing the risk of bad loans.Earnestly implement post responsibility system, strict appraisal, rewards and punishments and trenchantSome enterprise although also established a comparatively perfect accounts receivable credit sales, management, a great responsibility and internal control system, but in actual work but become a mere formality, non-existing. Cause the enterprise internal responsibility unclear, the reward is unknown situation. To a certain extent, encourages the formation of large receivables, increasing the operating risk of an enterprise. So only with a good set of system doesn't solve all the problems in the practical work, the key still need to implement these system will reach the designated position, achieves truly in the bud.Foreign source ：Friends of the accounting, in 2009 (30) 84 85外文译文企业应收账款管理存在的问题及对策XX【摘要】公司为了满足扩大销售、增加企业的竞争力、减少库存、降低存货风险和管理开支等的需要，在El常的经营活动中产生了应收账款。
中小企业财务管理中存在的问题和对策研究
中小企业财务管理中存在的问题和对策研究一、引言中小企业作为经济的重要组成部分，在促进就业和推动经济增长方面发挥着重要作用。
然而，由于其规模相对较小、管理水平较低等诸多因素，中小企业在财务管理方面面临着许多问题。
本文将分析中小企业财务管理中存在的问题，并提出相应的对策研究，旨在帮助中小企业加强其财务管理能力，提升经营效益。
二、中小企业财务管理存在的问题1.财务信息不准确中小企业在日常财务管理中，由于缺乏专业的财务人员，财务信息的整理和记录往往不够系统和准确。
这会导致企业对财务状况的把握不准确，无法及时进行财务决策，影响企业的经营效益。
2.资金管理不规范由于中小企业的资金来源有限，对资金的管理往往较为困难。
一方面，中小企业在资金周转方面面临困难，需要借款和融资来支持日常经营。
另一方面，企业内部对资金的使用和支出没有明确的规章制度，导致资金的浪费和滥用现象普遍存在。
3.缺乏财务计划和预测由于中小企业经营环境的不稳定性，缺乏精确的市场预测分析和财务计划，导致企业在市场竞争中处于劣势地位。
没有合理的财务计划，企业在资金使用和资源配置方面无法做出明智的决策，影响企业的发展和经营效益。
4.税务风险管理不到位中小企业在纳税方面存在着许多风险，如报税不及时、漏报税、规避税收等。
由于缺乏专业的税务人员和对税收法规的深入了解，企业容易陷入税务纠纷，增加企业的财务风险。
5.财务内部控制不完善中小企业的财务内部控制往往薄弱，导致潜在的财务风险无法得到有效控制。
例如，企业对财务流程和资金出入的监控不足，容易导致财务失窃和内部腐败等问题。
三、对策研究1.加强财务人员培训和引进为提高中小企业财务管理的专业性和准确性，在企业内部加强财务人员的培训，提高他们的财务分析和决策能力。
同时，可以考虑引进财务专业团队或外包财务服务，以确保财务信息的准确和及时。
2.健全资金管理制度中小企业应建立科学的资金管理制度，包括资金审批、预算控制、成本控制等方面。
中小企业会计准则的应用外文文献翻译中英文
中小企业会计准则的应用外文文献翻译(含：英文原文及中文译文)文献出处：Nerudova D, Bohusova H. The application of an accounting standard for SMEs[J]. International Journal of Liability & Scientific Enquiry, 2009, 2(2):233-246.英文原文The application of an accounting standard for SMEsDanuse Nerudova and Hana BohusovaAbstractSmall and medium-sized companies have a very important position in the European Union (EU) economy, mainly in the area of employment. Their activities in the internal market are limited by a great deal of obstacles. The most important obstacles are the different national accounting and tax systems. At present, it is obvious that a certain degree of accounting and tax harmonization has to take place. International Financial Reporting Standards (IFRS) for Small- and Medium-sized Enterprises (SMEs) is designed to apply to the general-purpose harmonized financial statements of all profit-oriented SMEs. General-purpose financial statements are directed toward the common information needs (an entity’s financial position, performance, cash flow) of a wide range of users (shareholders, creditors,employees). Determining taxable income requires special-purpose financial statements designed to comply with the tax laws and regulations in a particular jurisdiction. An entity taxable income is defined by the laws and regulations of the country or other jurisdictions in which it is domiciled. Tax authorities are also important external users of the financial statements of SMEs. Profit or loss recognized under IFRS for SMEs could be a starting point for determining taxable income. Keywords: small- and medium-sized enterprises; SMEs; taxable income; International Financial Reporting Standards; IFRS; cash flow; tax; accounting.1 IntroductionSmall- and Medium-sized Enterprises (SMEs) comprise a substantial part of thecompanies operating in the European Union (EU) member states. Based on the latest statistics, there are 25 million SMEsoperating in 27 member states, which represent 234 D. Nerudováand H. Bohušov á99% of all business. These companies create more than 100 million jobs in the EU (Eurostat, 2003). In some industry sectors, such as textiles or construction, they even create more than 75% of the jobs. SMEs are considered the key factor of economic growth and employment in the EU. Therefore, they have received a great deal of attention in the EU in the last ten years. The structure of the EU 25 businesseconomy by the number of persons employed is shown in Table.There are 988 787 SMEs (with less than 250 employees), which represent 99.81% of all the enterprises operating in the Czech market (Czech Statistical Office, 2003). SMEs employ 1 961 000 people, which represent a 62.21% share of the total employment in the Czech Republic. The share is even 80% higher than the other sectors of the national economy –agriculture 85% and restaurant services 89.34%. For this reason, SMEs also play a very important role in the Czech Republic not only in the area of employment, but also in the economy as a whole.The increase in the importance of SMEs in the EU economy has propelled the European Commission to commission several studies, such as COM (2001)582 final and COM (2005)532 final in this area. These studies have dealt with the SMEs’position in the internal market and have identified the obstacles which these types of enterprises face while operating in the internal market. The existence of obstacles mainly in the form of 25 different accounting and tax systems, which generate disproportionate high compliance costs for SMEs (in comparison with large enterprises), is the reason why SMEs are less involved in cross-border activities and operate less in the internal market in comparison with large enterprises. The studies have revealed that SMEs operate mainly in the domestic (national) markets. It seems that in today’s globalised world, a higher involvement of SMEs in cross-borderactivities and its higher operation on the internal market could bring an increase in their competitiveness and performance, which would remarkably influence the economy and growth of the EU as a whole.The aims of the paper are to evaluate the Exposure Draft (ED) of International Financial Reporting Standards (IFRS) for SMEs and design some modifications of SME financial reporting harmonization. The theoretical background of the paper presents the objectives of SME financial reporting harmonization and the efforts of the European Commission to harmonies the area of corporate taxation and introduce the recommended taxation models of EU companies. This paper contains a research on the implementation used in harmonising SME financial reporting. The full IFRS is transformed for SMEs by the simplification of some standards and by the omission of irrelevant standards. Finally, the paper summarises the results of the research and suggests alternative solutions.2 The characteristics of SMEsThe application of an accounting standard for SMEs 235 At present, various definitions which have been developed for application in different countries can be found. The criteria often used for classifying enterprises are turnover, the number of employees, capital base, profits, etc. Whether an enterprise appears to be large, medium or small differs widely across the countries and depends on their degree of development and the generalscale of economic activity.1 According to the Organization for Economic Cooperation and Development (OECD) (2005), the characteristics of SMEs reflect not only economic, but also the cultural and social dimensions of a country. The paper uses the definition of SMEs which has been introduced in the EU by the adoption of the Commission There is at present relatively little cross-country experience with generalised approaches to SMEs’taxation and accounting. On the other hand, there are available literature on the challenges faced in designing tax regimes for SMEs. Different accounting and tax systems which trigger high compliance costs represent the barrier for SMEs wishing to take part in cross-border activities in the EU.The efforts to unify the accounting systems of the EU member states are connected with the establishment of the European Economic Community (EEC) –the harmonisation of accounting and taxes is confirmed in the Treaty of Rome signed in 1957. The aim was to coordinate the protective rules of companies not only in the interest of shareholders and third parties (creditors, employees), but also in the interest of equal competitive conditions and equal business relations in the member states.The first harmonisation efforts in the area of accounting were accomplished by the adoption of directives (Fourth Directive No. 78/660/EEC, Seventh Directive No. 83/349/EEC and Eighth Directive No.84/253/EEC). They create the code of EU accounting legislation and represent the basic harmonisation tool of the European Commission. These directives comprise elements from the continental legal system typified by Germany or France, as well as the elements from the Anglo-Saxon system. Both approaches differ mainly in the area of financial statements’arrangements.The most important directive in the area of accounting is represented by the fourth directive, which concerns the financial statements of large and medium-sized capital companies. The directive reflects the compromises between the continental and Anglo-Saxon approaches –the structure and form of financial statements are variable and its final form is left to national competence.Since the 1970s, the International Accounting Standards Committee (IASC) has played a very important role in the area of accounting harmonisation. The IASC was followed in 2001 by the International Accounting Standards Board (IASB), which was asked to create unified International Accounting Standards (IAS) and later, the IFRS.The efforts to harmonise taxation systems for SMEs within the EU have started mainly in 2001, when the European Commission introduced the green paper which surveyed the tax obstacles for the companies in the internal market. Until that time, the European Commission was always trying to harmonise or coordinate the system of direct taxation in generalwithout any special emphasis on SMEs. After the publication of the abovementioned study in 2001, the European Commission suggested four possible models of corporate tax harmonisation.2 One of them –Home State Taxation (HST) –was aimed at SMEs. Under that system, the companies will use for the taxation of their European activities the rules which are valid in the country where the company has a seat or headquarters. HST is voluntary –companies could opt to use domestic taxation rules or not.The model does not represent harmonisation, for under this system, 27 different national taxation systems, would still exist. The application of the model could also increase tax competition in order to attract the companies that would tax their profits from the European activities in the country. The European Commission has prepared the pilot project, under which the model should be tested for five years in selected countries. However, no member state applied to participate; therefore, the Commission turned its attention to a second model –the Common Consolidated Corporate Tax Base (CCCTB). At present, the CCCTB represents the priority of the European Commission –the draft of the CCCTB directive should be finished by the end of 2008. The problem is that the model is mainly aimed at large companies and will probably not be reachable for SMEs (for details, see Nerudová, 2007).At present, the directives connected with accounting are undergoingthe revision. The aims are to adopt the directives to the requirements connected with the internalisation of the business environment and harmonise the directives with IFRS. In 2003, Directive No. 2003/51/EC was adopted, which enables the member states which do not apply IAS/IFRS on all companies to use the similar financial reporting systems.The situation in the area of accounting harmonisation is solved for large companies listed on the world stock markets. SMEs have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers and the government in their country, but they could be difficult to understand for creditors, suppliers and those in other countries.The financial statements of SMEs that are comparable from one country to the next are needed for the following reasons. Firstly, financial institutions make loans across borders and operate on a multinational level. Secondly, vendors want to evaluate the financial health of buzzers in other countries before they sell goods or services on credit. Credit rating agencies try to develop ratings uniformly across borders. Furthermore, many SMEs have overseas suppliers and use a supplier’s financial statement to assess the prospects of a viable long-term business relationship. V enture capital firms also provide funding to SMEs across borders.Many SMEs have external investors who are not involved in the day-to-day management of the entity. Global accounting standards for general-purpose financial statements and the resulting comparability are especially important when those external investors are located in a different jurisdiction from the entity and when they have interests in other SMEs. Moreover, global standards also improve the consistency in audit quality and facilitate education and training. On the other hand, good accounting and more disclosures add to SMEs’burdens rather than reduce them; SMEs are also often concerned about the competitive harmfulness of greater transparency.The benefit of global financial reporting standards is not limited to enterprises whose securities are traded in public capital markets. SMEs –and those who use their financial statements –can benefit from a common set of accounting standards different from full IFRS. Users may have less interest in some information in general-purpose financial statements prepared in accordance with full IFRS than the users of financial statements of publicly traded entities (users of the financial statements of SMEs may have greater interest in short-term cash flows, liquidity, balance sheet strength and interest coverage or they may need some information that is not ordinarily presented in the financial statement of publicly traded companies).The differences between full IFRS and IFRS for SMEs must bedetermined on the basis of users’needs and cost-benefit analyses as quotes (Bohušová, 2007). There can be found different attitudes to the introduction of standards for SMEs in accounting theory. As stated by Březinová(2004), it is very important to consider who the users of financial statements are while making the decision about the application of accounting standards for SMEs. Also, V eerle (2005) and Street and Larson (2004) were in opposition to SMEs’accounting harmonisation based on full IFRS, which is applied in Malta, Cyprus or Croatia (mainly because of the different needs of users of the information from the financial statements). With quotes (Březinová, 2004), the basic problem is the approaches to the valuation methods used by IFRS for companies which are not the subjects of public interest. The philosophy of IFRS is primarily to provide the information for financial investors and supervising institutions while the standards for SMEs (which are not the subjects of public interest) should reflect the needs of different accounting information users (owners, managers, state, tax authorities, insurance companies, creditors, etc.). On the contrary, Haller (2002) asked whether the size of the enterprise is the reason for the application of different methodical approaches to financial statements. Furthermore, Oberreiter (2005) expressed doubt about the harmonisation of the standards for SMEs mainly because of its local character. According to the author, SMEs lack the ambition to become large or listed companies.He suggested different approaches to the individual SMEs.3 BackgroundSince 2004, the IASB has been working on a project to develop accounting standards suitable for enterprises that are not obliged to prepare financial statements in accordance with IAS/IFRS. In June 2004, the discussion paper Preliminary Views on Accounting Standards for SMEs was published. The responses (120 responses) to the discussion paper showed a clear demand for an IFRS for SMEs and the preference to adopt the IFRS for SMEs rather than locally or regionally developed standards. Based on the responses to the discussion paper, the enterprises which should prepare their financial statements in accordance with IFRS for SMEs were defined. They were defined by the IASB as enterprises that either do not have public accountability or publish general-purpose financial statements for external users.The IASB definition of SMEs does not include quantified size criteria for determining what a small or medium-sized entity is because those standards could be used in over 100 countries (from the reasons already mentioned). It is not feasible to develop a quantified test that would be applicable and long-lasting in all of those countries. In deciding which entities should be required or permitted to use the IFRS for SMEs, jurisdiction may prescribe the quantified size criteria in a particular country. Despite this fact, the IASB approach focuses on ‘the typicalSME’with about 50 employees. It is a quantified size test for defining SMEs, but rather, for helping it decide the kind of transactions, events and conditions that should be explicitly addressed in the IFRS for SMEs.中文译文中小企业会计准则的应用Danuse Nerudova和Hana Bohusova摘要中小企业在欧盟经济中占有非常重要的地位，主要集中在就业领域。
中小型企业财务管理中存在的问题及对策
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中小企业财务管理中存在的问题及对策
中小企业财务管理中存在的问题及对策中小企业是经济发展的重要组成部分，对促进就业、增强经济活力起着至关重要的作用。
在中小企业发展中，财务管理是十分重要的一环，但由于自身经营规模小，资金、人力等资源相对不足，往往存在着一些问题。
下面，本文将分析中小企业财务管理中存在的问题，并提出相应的对策。
一、资金周转不灵中小企业由于经营规模小，相对缺乏资金，往往会出现资金周转不灵的问题。
该问题体现在：资金流动缓慢，资金占用高、资金利用率低等方面。
造成这种现象的主要原因是经营能力和经济实力相对较弱，经营中难免遇到生产销售涉及到的资金占用，导致资金的流动性不足。
对策：中小企业可以通过加强预算计划来优化资金利用。
比如，制定资金预算，合理规划各环节资金使用，避免资金的过度浪费。
同时，中小企业还可以积极寻找融资渠道，以外部资金补充企业资金的不足。
此外，加强与供应商、客户的沟通交流，加强资金流转管控，提高资金利用效率。
二、会计核算不规范中小企业由于经营规模相对较小，认为会计核算并不是很重要，往往会忽视规范化的会计管理。
这也可能导致企业在经营过程中，对资产、负债、成本等数据管理不到位，缺乏有效的信息支持，进而导致账务错乱、财务难以对账等问题。
对策：企业应设立专门的财务部门，负责会计核算等工作。
同时，企业应建立健全的会计制度，将企业的经营过程中所涉及到的各项数据及时记录，并按照规定的规范进行分类、核算、报告，确保企业的财务核算数据的准确性。
三、缺乏资金管理能力中小企业经营规模小，财务管理人员相对较少，缺乏专业的资金管理技能和经验。
这也导致企业在资金管理、现金流量管理等方面存在缺陷，难以有效控制风险。
对策：中小企业可以通过外聘财务顾问、进行财务培训等方式提高财务人员的专业能力，进而增强企业的资金管理能力。
同时，企业可以加强对现金流量的实时监管，建立相应的财务制度，规范内部各项流程，提高资金流动的透明度。
综上所述，中小企业的财务管理面临着一些问题，但如果企业做好毅力和管理，就可以克服这些问题。
浅析小微企业财务管理中存在的问题及对策
浅析小微企业财务管理中存在的问题及对策1. 引言小微企业是中国经济的重要组成部分，但由于其规模较小、资源有限等特点，使得小微企业在财务管理方面面临独特的挑战。
本文将对小微企业财务管理中存在的问题进行分析，并提出相应的对策，以帮助这些企业解决财务管理方面的困境。
2. 存在的问题2.1 资金周转困难小微企业通常面临资金周转困难的问题。
由于其规模较小，融资渠道有限，银行贷款难度较大。
这导致企业往往无法及时获得资金支持，影响日常经营和发展。
2.2 财务记录不规范部分小微企业在财务管理方面存在记录不规范的问题。
由于缺乏专业财务人员，财务记录可能存在报表错误、账目混乱等情况，增加了后续财务分析和决策的难度。
2.3 无科学的成本控制手段小微企业往往无法准确掌握产品成本和经营成本。
由于没有建立起科学的成本计算和控制体系，企业无法对成本进行精确测算，从而导致生产成本过高、利润率下降等问题。
2.4 税务合规存在风险小微企业在税务合规方面容易存在风险。
由于缺乏专业知识和经验，企业可能无法准确申报和缴纳税款，造成了潜在的法律和财务风险。
3. 对策3.1 资金周转困难针对资金周转困难问题，小微企业可以采取以下对策： - 加强与银行的沟通，争取获得更多融资支持； - 探索其他融资渠道，如小额贷款、股权融资等； - 改善资金使用效率，提高自有资金流动性。
3.2 财务记录的规范化针对财务记录不规范问题，小微企业可以采取以下对策： - 建立科学的会计制度和流程，确保财务记录的准确性和规范性； - 培训员工，提高财务意识和专业能力； - 使用财务软件或工具，简化财务操作流程。
3.3 科学的成本控制手段针对无科学的成本控制手段问题，小微企业可以采取以下对策： - 设立成本控制部门或聘请专业人员负责成本控制工作； - 建立科学的成本核算和控制机制，及时了解和分析成本结构，找到降低成本的途径； - 定期进行成本分析和比较，优化产品和生产流程。
企业财务会计管理中存在的问题及对策
企业财务会计管理中存在的问题及对策1. 引言1.1 企业财务会计管理中存在的问题及对策企业的财务会计管理是企业运营中至关重要的部分，而在实际操作中往往会出现各种各样的问题。
在企业财务会计管理中存在的问题主要包括会计凭证管理不规范、财务报表审核不严谨、成本控制不到位、财务风险管理不足以及缺乏专业人才等方面。
会计凭证管理不规范会导致企业财务记录不准确、信用度下降等问题，因此建立完善的会计凭证管理制度是必要的对策之一。
财务报表审核不严谨可能会给企业带来潜在的风险，加强财务报表审核流程可以有效减少错误发生的可能性。
成本控制不到位会影响企业的盈利能力，因此应当优化成本控制机制以确保企业的经济效益。
财务风险管理不足可能会导致企业资金链断裂，因此加强财务风险管理意识是非常重要的。
缺乏专业人才会影响企业财务管理的水平，因此加强人才培训和引进是解决问题的关键之一。
企业财务会计管理问题的解决需要从多方面入手，建立科学的制度和加强人才队伍建设是关键。
通过采取相应的对策，企业能够有效地改善财务会计管理，提升运营效率和盈利能力。
2. 正文2.1 问题一：会计凭证管理不规范会计凭证管理不规范是企业财务会计管理中常见的问题之一。
会计凭证是财务报表编制的基础，如果管理不规范，将会影响会计信息的准确性和可靠性，进而影响企业的经营决策和管理效益。
导致会计凭证管理不规范的原因主要包括：一是会计人员对会计凭证的重要性认识不足，存在马虎处理、随意填写等现象；二是会计凭证的存储和管理方式不科学，易导致丢失或篡改；三是内部控制制度不健全，审批流程不清晰，容易出现错漏填等问题。
针对会计凭证管理不规范的问题，企业可以采取以下对策：首先是建立完善的会计凭证管理制度，明确会计凭证的使用、填制、审批、存储等各个环节的责任和流程；其次是加强对会计人员的培训和教育，提高其对会计凭证准确性的重视和操作规范；再者是建立信息化的会计凭证管理系统，确保每一份会计凭证都能够被准确记录和存储，防止篡改和丢失的发生；最后是加强内部控制，制定严格的审批制度和查询权限，确保会计凭证的真实性和完整性。
浅谈企业财务管理中存在的问题及对策
浅谈企业财务管理中存在的问题及对策企业财务管理是企业运营中至关重要的一环，它直接关系到企业的生存和发展。
在实际的财务管理中，往往会出现各种各样的问题，这些问题如果得不到合理的对策和解决，就会对企业的发展产生严重的影响。
本文将就企业财务管理中存在的问题及对策进行浅谈。
一、企业财务管理存在的问题1. 资金管理不当资金是企业发展的血液，对资金的运用不当是企业财务管理中的一大问题。
企业可能出现资金链紧张、现金流不畅、资金占用率过高等情况，导致企业的经营陷入困境。
2. 财务信息不准确财务信息的准确性对企业的决策至关重要，然而在实际操作中，由于会计人员的疏漏或者管理者的不重视，会导致财务信息的准确性出现问题，从而影响企业的决策和发展。
3. 财务风险管理不足在市场经济中，各种各样的风险不可避免，企业要有效地应对各种风险，需要有严格的风险管理体系。
然而在很多企业中，财务风险管理体系不足，导致企业在面对风险时无法有效地进行预防和控制。
4. 财务监管不到位在一些企业中，财务监管不到位，导致资产的流失和财务的风险，甚至可能出现财务造假的情况，这严重影响了企业的长期发展。
二、对策企业要加强资金管理，建立健全的资金管理体系，做到资金的使用合理、投资适当、风险可控。
企业还可以通过银行贷款、股权融资等方式解决资金问题，确保企业的资金安全。
企业要建立健全的财务信息管理制度，完善内部控制体系，确保财务信息的真实、准确和完整。
企业还可以加强对会计人员的培训和监督，提高他们的工作质量和责任心。
企业要建立完善的财务风险管理体系，根据企业的实际情况，进行风险的识别、评估和控制，确保企业能够有效地应对各种风险。
企业还可以购买适当的保险，为企业的风险管理提供保障。
企业要加强财务监管，进行严格的内部控制和外部审计，确保企业的财务安全。
企业还可以加大对违规财务行为的打击力度，建立健全的财务监管体系，保障企业的财务安全。
在实际操作中，企业应根据自身的实际情况，综合考虑各种因素，制定适合自己的财务管理对策，确保企业的财务安全和健康发展。
小型企业财务管理中存在的问题与解决对策分析
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目录
1. 外文译文 (1)
2. 外文原文 (5)
中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状
自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题
⑴财务管理理念滞后，而且方法保守
中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
管理者既不重视财务事，也不参与企业政策的制定和相关管理活动。
因此，财务管理无法发挥其应有职能，从而导致企业缺乏现代财务管理的理念，也无从去培训合格的财务人员。
⑵财务管理工作基础薄弱，缺乏财务监督
财务管理的组织结构不合理，企业内部控制系统没有执行力。
因此，很难发挥其监督和控制作用。
注重实践而不是轻松财务人员的培训，密切关注会计核算和会计计算，忽视财务管理部门，降低其在企业管理中的地位。
具体表现为：现金管理不严密从而导致闲置资金不足，存货控制能力较差，应收账款控制效率低下。
⑶融资困难，资金严重不足
一般来说，中小型企业的规模相对较小，业务比较单调，资金投入量较大，不利于抵抗风险。
因此，银行难免会有“爱惜贷款”，“谨慎贷款”的行为，对信贷事项的贷款审查有着非常严格的审批程序；其次，小型企业的经营活动的透明度较差，担保主体无法准确地贯彻落实，很难和银行进行良好的沟通合作，并且银行和企业双方的信息不对称；再次，金融中介机构并不是很完善，很少有金融中介机构和贷款担保机构给予中小型企业贷款。
⑷投资的能力并不十分科学
由于中小型企业规模都比较小，资金来源主要是贷款，这使得他们的投资能力相对较弱。
因此，他们往往追求短期的投资项目，总想尽快收回投资。
由于投资者的投资决策水平不高，在投资之前没有进行科学地投资分析，并且完全没有投资前的风险预测，但是他们却又渴望能够拥有大量的投资项目。
其结果是“病急乱投医”，从而导致缺少投资和投资风险增加。
⑸内部控制制度不完善，日常管理环节薄弱
目前，大部分中小型企业的内部控制制度并不完善，其内部控制并不包括所有的部门和人员。
因此，它并不能渗入企业的各个业务领域和每一个操作环节。
这导致注册会计师在对中小型企业进行审计时，出现计算和检查结果不尽真实，会计信息严重失真的现象。
中小型企业一般具有人员少，市场小，资金少，规模小，并且不愿高薪聘请财务管理员的特征，以致财务管理成为企业管理的盲点。
1.3 提高中小型企业财务管理水平的对策
着眼于中小企业的发展中的各种矛盾和问题，应该采取有效措施，以更具成本效益
的方式来建立中小型企业的发展空间。
为了更好地解决问题，我们必须同时采取各种测量，大力提高企业的整体素质。
⑴全方位提升企业的财务管理理念，调整财务管理结构
企业行政管理的中心就是建立财务管理制度，它是企业的治理结构和组织管理等各方面理念的内在要求。
应该从理论上改善财务管理的重要性和理论知识的必要性的认识，确立财务管理在现代企业管理的中心地位，提前成立事中和事后的全方位财务控制体制，由财务管理的内容进行扩展，改进财务工作的程序，以改善财务管理工作、促进财务管理体制的转变。
⑵完善内部财务控制系统
加强财务管理和财务控制，通过规范物资采购，接收，销售及样品的管理工作，使营业与记录分离，形成有力的内部控制制度。
加强库存控制，尽可能精简过期的库存物资和材料，防止资金损失，并以科学的方法保证资本的最佳结构。
加强应收账款管理，根据卖家的信用等级选择合适的付款方式，定期检查应收账款，并严格控制账龄，完成资金的筹集管理。
⑶规范发展，增加融资渠道，创造条件，解决资金困难
完善金融企业制度：为了满足中小型企业的融资需求，商业银行应简化审查和批准环节，开发信贷品种，提高服务水平。
成立中小型企业的金融机构，建立中小型企业商业银行，重点推进中小型企业的发展。
政策性银行将主要供应中小型企业在启动时购置企业固定资产所需要的中长期贷款。
对于中小型企业，他们需要免息或者低息贷款。
中小型企业商业银行可由城市合作银行、城市或者农村合作社转变而来。
这些区域性银行要发挥对当地的经济条件比较熟悉的特点，以便服务于中小型企业。
以更具成本效益的方式促进中小型企业的融资：拓宽中小型企业，特别是小中型高科技企业融资渠道。
积极发展资本市场，采取改制，兼并，联合等各种形式进行改革，以便吸收民间资本，私人资本和外国资本的参与。
这有利于促进中小型企业逐步向大型企业、企业集团，集团公司、跨国公司等方向发展。
⑷重视项目的可行性，进行真确的投资决策，努力降低投资风险
一个投资项目是否能够如期偿还贷款，涉及到很多方面的因素：首先，投资方向应该适当；其次，要选择合适的投资方式，并且投资开支要与现金流相对应，再通过严格的程序进行投资。
认真贯彻设计好的每个投资环节，防止由于投资决策失误而导致的财务风险。
政府部门应加强对中小型企业的引导，对于创业初期的中小型企业，政府部门应该帮助他们选择容易入手的行业，完善更具成本效益的投资环境，以减少投资的盲目性。
⑸加强中小型企业的内部控制和资金管理制度
加强中小型企业内部的控制和管理制度，建立完善的内部控制制度，是规范中小型企业财务管理制度的最重要环节。
落实企业内部各部门财务管理的实施，最大限度发挥资金的作用。
加强财产管理制度，建立和完善企业内部转移货物和材料的控制制度，设置规范的物资采购、接收、销售及样品管理程序。
为形成内部监管制度必须做到账物分离。
⑹改善中小型企业的成长环境
完善资本市场，扩大直接融资渠道，进一步改善中小型企业的融资担保体制。
就各部门根据他们自己的政策规范，以自己的方式解决问题来说，政府部门应加强相关法律法规的建设，出台或改善有利于中小型企业尽快融资的优惠政策。
中小型企业可向政府寻求适当支持，通过客观稳定的融资机制，为它提供贷款担保，信息，培训等全方位的服务。
建立中小型企业的发展基金，加快提升中小型企业的信用担保体系，为中小型企业理性融资服务。
1.4 结论
总而言之，随着经济全球化的加深和中国市场经济的发展，中小型企业将面临更为严峻、更加困难的挑战。
他们必须在夹缝中寻求生存和发展，光靠提升企业员工素质是远远不够的。
只有通过全方位的政策支持和加强财务管理，规范会计秩序，创造一个良好的发展环境，并充分利用中国国民经济从而得到平衡发展，才能促进中国中小型企业的成长。