中小企业财务管理：以韩国为例外文文献翻译2014年译文哪3500字

中小企业财务管理：以韩国为例外文文献翻译2014年译文哪3500字
This paper examines the financial management practices of small and medium-sized enterprises (SMEs) XXX 150 SMEs to investigate their financial management practices。

including financial planning。

financial control。

and financial n-making。

The results show that XXX in financial management。

including limited financial resources。

lack of financial expertise。

and difficulty in accessing external financing。

The study also finds
that SMEs with better financial management XXX and growth potential。

The findings XXX to the success of XXX.
n:
Small and medium-sized enterprises (SMEs) play a crucial
role in the economy of South Korea。

accounting for more than 99% of all businesses XXX for more than 88% of the workforce (Korea
Small Business Institute。

2013)。

Despite their importance。

XXX in financial management。

which can XXX。

with a focus on financial planning。

financial control。

and financial n-making。

The study also XXX financial management practices and firm performance。

XXX potential.
XXX:
Financial management is a critical aspect of business management。

which involves the planning。

control。

and n-making of financial resources (Van Horne and Wachowicz。

2008)。

For SMEs。

financial management is particularly important。

as they often have limited financial resources and face greater uncertainty and risk than larger firms (Berger and Udell。

2006)。

Effective financial management practices XXX。

manage their cash flow。

and make sound financial ns (Gibson。

2012).
However。

many SMEs face challenges in financial management。

including lack of financial expertise。

limited access to external financing。

and XXX and control (Berger and
Udell。

2006)。

These challenges can lead to poor financial performance。

such as low profitability。

high debt levels。

and
low growth potential (Gibson。

2012)。

Therefore。

it is XXX.
XXX:
A XXX 150 XXX financial planning。

financial control。

and financial n-making。

as well as firm characteristics。

such as size。

age。

and XXX data were analyzed using descriptive XXX financial management practices and firm performance.
Results:
XXX in financial management。

including limited financial resources。

lack of financial expertise。

and difficulty in accessing external XXX that they did not have a formal financial plan。

and only a small XXX。

XXX financing。

such as family and friends。

rather than XXX.
Despite these challenges。

the XXX。

SMEs that had a formal financial plan。

used financial s to monitor their performance。

and had a XXX。

XXX and growth potential than those that did not。

The results also XXX firm performance.
n:
XXX they face in this area。

The findings XXX to the success of SMEs in South Korea。

XXX。

policymakers and XXX with access to financial n and training。

XXX。

SMEs should develop a formal financial plan。

use financial s to monitor their performance。

and XXX.
Small and medium-sized enterprises (SMEs) are an important part of the nal economy。

but they often face financial management XXX financial system is not tailored to the needs of SMEs。

XXX result。

many SMEs XXX.
XXX:
To address this issue。

financial system XXX financial services。

For example。

online financial platforms can help SMEs connect with potential investors and lenders。

while also providing them with financial management tools and resources。

nally。

XXX.
XXX (FinTech) can also help SMEs improve their financial management capabilities。

For instance。

digital payment systems XXX costs。

while data analytics XXX into their financial performance and help them make more informed ns.
Moreover。

SMEs can XXX includes developing a sound financial plan。

monitoring cash flow。

and XXX.
In n。

financial system XXX the growth and success of XXX services。

SMEs XXX.
The financing channels for small and medium-sized XXX。

XXX。

financing difficulties XXX affecting their development。

which is the most XXX.
The XXX ns。

credit management ways。

and financing needs of small and medium-sized enterprises do not fit well。

On the one hand。

banks are not willing to lend money to small scale。

low credit rating。

credit relatively poor。

n opaque。

and unstable small and medium-sized enterprises in order to ce the risk of lending and ce lending costs。

On the other hand。

small and medium-sized enterprises have urgent financing needs。

high frequency。

small amounts。

and us loan res that do not fit the banks' criteria。

As a result。

they often miss business XXX.
XXX difficulties。

it is XXX system for small and medium-sized enterprises。

This system should be tailored to their specific needs。

and financial XXX。

the government should provide more support for small and medium-sized XXX.
The lack of an internal control system results in weak financial control。

This is particularly true for small and medium-sized enterprises (SMEs) that XXX owned。

In these cases。

n-making and management are often XXX。

there is a lack of proper
understanding and research on financial management theory。

leading to n。

unauthorized acts。

XXX。

XXX internal financial control system。

audit system。

quota management system。

financial inventory system。

cost accounting system。

and financial approval system for XXX。

as well as a
lack of accountability。

To address these issues。

XXX the development of internal financial control systems and XXX includes conducting regular audits。

establishing clear financial policies and res。

and XXX。

By doing so。

SMEs can improve their financial management and ensure long-term success.
Internal financial management XXX is a complex process that requires the XXX and effective financial analysis tools。

However。

in South Korea。

most small and medium-sized XXX accounting methods。

They often view computers as mere office ns and do not XXX lack of n and failure to compare n can lead to poor n-making and hidden problems.
Small and medium-sized enterprises face external and internal XXX and effective financial analysis tools。

such as cash flow analysis。

Firstly。

many XXX。

XXX boundaries。

making management XXX routines and do not have XXX。

As a result。

they often rely on simple analysis。

which is XXX。

the high cost of XXX。

small and medium-sized XXX n to short-term cash flows rather than long-term ones.
To solve these issues。

small and medium-sized XXX analysis tools。

They should also XXX。

enterprises should consider the long-XXX。

despite the high cost。

Finally。

they should balance their focus on short-term cash flows with long-term pXXX.
us ns。

such as the Structure。

n Services。

Investment and Financing of Small and Medium-sized Enterprises n。

offer a range of services for small and medium-sized XXX study and follow the rules of business XXX interests of small and medium-sized enterprises and provide public services for them。

Small and medium-sized enterprises should optimize their capital structure and create a good external image and credit。

Capital structure
refers to the XXX us sources of funds。

which is a main factor in deciding the XXX financial risk。

Capital investment。

including XXX。

is essential for enterprise development。

especially for small and medium-sized enterprises.
Small and medium-XXX according to their size or in the case of limited funding。

to choose a scale that can be achieved while making full use of XXX source of funds。

In daily management。

small and medium-sized enterprises should pay special n to market development。

expand sales。

ce costs。

XXX。

and realize the n of after-XXX their own capital and expand the scale of n.
n in financial control for small and medium-sized enterprises (SMEs) XXX。

One of them is the XXX。

many SMEs have disjointed financial control and business processes。

which hinders real-time monitoring of business activities。

This can lead to us links in the value chain。

such as procurement。

n。

and sales。

being out of control。

To address this。

SMEs need to XXX activities.
XXX financial control system。

Such a system should include real-time financial control methods like budget management。

financial settlement centers。

and financial XXX。

SMEs should
set up a multi-channel financial line that XXX.
SMEs should also pay n to the key points of financial control n。

These refer to the points where effectiveness and efficiency are crucial。

XXX of the entire control system。

For SMEs。

the key control points are cash。

savings and loan。

and credit risk control。

By focusing on these points。

SMEs can ensure that their financial control system is effective and efficient.
XXX property control。

material management must establish and improve the internal control system for material purchasing。

receiving。

selling。

and sample management。

Standard operating res should be set up。

followed。

and XXX security。

The management of property and record XXX to form a strong internal check。

Asset management and records XXX and perfect the internal control system.
The goal of internal control is to improve the quality of accounting n。

ensure asset safety and integrity。

and comply with relevant laws。

ns。

and rules。

To achieve this。

a series of
control methods。

measures。

XXX.
In n。

property control and material management are crucial components of internal control。

By establishing and improving
the internal control system。

standard operating res。

and record keeping。

enterprises can improve the quality of accounting n。

XXX。

XXX.
XXX in the field of accounting。

It is essential for accounting personnel to be familiar with and comply with state laws and ns。

as well as XXX。

XXX。

creativity。

and XXX of financial management。

including n。

risk n。

debt management。

profit and efficiency ideas。

the time value of money concept。

and the concept of intangible assets and law.
Small and medium-XXX and allow them to share their wealth。

For example。

financial managers can be given a XXX one of the
owners。

XXX managers should also be given XXX financial management。

with n based on XXX encouragement.
XXX。

it XXX ork financial management and pay n to financial analysis。

Small and medium-sized enterprises should XXX。

This will enable financial XXX and financial analysis。

rather than heavy number-crunching。

Management also needs to adapt to the rapid development of SMEs.
XXX status of enterprise n and n。

as well as the XXX us factors。

they can XXX。

This will help leaders make the right XXX.
XXXXXX understanding of the operating ns of small and medium-sized enterprises。

XXX when needed.
中小企业财务管理研究：以韩国为例
摘要：
目前，中小企业在韩国经济中占据着主体地位，是韩国经济发展的重要推动力量。

然而，中小企业由于其特殊的经营方
式，常常存在各种财务管理问题。

本文在分析中小企业经营特点的基础上，指出了韩国中小企业在财务管理上存在的融资渠道不畅、内部控制制度缺乏、会计基础工作薄弱和财务管理信息化建设落后等问题，并提出了通过法制建设为中小企业创造良好的政策和服务环境、进行财务制度创新、重视财务创新人才的培养和激励、网络化财务管理以及建立相关的惩罚监督制度等措施。

关键词：中小企业；财务管理；财务制度创新
需要解决的问题：
1.融资渠道严重不畅，资金严重不足。

韩国中小企业初步建立了较为独立、渠道多元的融资体系，但融资难仍是影响中小企业发展的最重要因素，也是最难于突破的瓶颈。

银行为了减少放贷风险、降低放贷成本，不愿意贷款给经营规模小、信用等级低、资信相对较差、信息不透明、经营业绩不稳定的中小企业。

另一方面，中小企业融资时间急、
频率高、金额小的特点与银行繁杂的贷款手续不相适应，往往是贷款到位，商机已过。

2.内部控制制度缺失，财务控制薄弱。

由于中小企业中很大一部分是民营企业，这些企业往往由一人或少数人控制，决策和经营管理的主观随意性较大，对于财务管理的理论方法缺乏应有的认识和研究，致使其职责不分，越权行事，造成财务管理混乱，财务监控不严，会计信息失真等。

多数中小企业缺乏完善的内部财务控制约制度、稽核制度、定额管理制度、财务清查制度、成本核算制度、财务收支审批制度等基本的财务管理制度。

3.会计基础工作薄弱，财会人员素质偏低。

中小企业普遍存在着会计机构设置不健全，会计人员配备不合理的问题，有的企业干脆不设会计机构，全部会计工作委托会计事务所代理，外聘兼职会计定期来做账，忽视了会计工作在企业财务管理中的作用。

有的企业或只设会计机构，而不设财务管理机构，中小企业大多数财会人员都没有经过专门化、
系统化的知识教育，没有会计专业技术职称，无证上岗的现象较多。

中小企业的财务管理信息化建设需要加强，以应用科学而又有效的财务分析工具。

目前，大部分中小企业仍采用传统的核算体系，电脑只是办公室的装饰品，缺乏财务软件和微机网络。

这使得企业无法比较各项业务事前取得的信息，做出正确的决策和预测，从而无法消除潜在的隐患。

中小企业在采用科学有效的分析工具进行财务管理方面面临着内外部各种限制。

例如，现金流量贴现分析在中小企业中难以采用。

原因包括：一是中小企业缺乏管理资源，经营者未接受过良好的专业训练，无法使用科学的决策分析工具；二是由于中小企业的组织结构简单和管理行为分界不清，经营者忙于应付日常事务，没有足够的时间运用贴现分析技术；三是贴现技术的分析成本过高；四是中小企业更关注生存问题，重视近期而不是中长期现金流动。

为了解决这些问题，中小企业需要采取一系列措施。

首先，企业需要加强内部财务管理信息化建设，提高财务分析工具的应用水平。

其次，企业需要加强管理人员的专业培训，提高决
策分析能力。

此外，企业还需要优化组织结构，明确管理行为的分界，避免忙于日常事务而忽视中长期现金流动。

最后，企业需要制定科学有效的财务分析成本控制计划，降低分析成本，提高贴现技术的应用水平。

为了促进中小企业的快速和持续发展，需要加强相关法规建设，以创造良好的政策和服务环境。

中小企业经营规模小，抵御市场风险的能力差，资金经营的能力也不足，因此需要国家通过稳定的融资机制给予适当的扶持。

例如成立中小企业基金，资金来源可以是各级政府金融机构及中小企业的入会费，管理上实行基金封闭运行，集中支持中小企业的发展。

同时还需要加快建立中小企业信用担保体系，中小企业信用担保机构不能以增加中小企业的融资成本为代价。

政府部门应该认真研究和遵循企业成长规律，切实维护中小企业的权益，为中小企业提供公益性服务。

中小企业自身也需要优化资本结构，创造良好的外部信用形象，以便更好地获得融资。

中小企业还需要进行财务制度创新，以强化资金管理和加强财务控制。

中小企业财务制度创新是利益相关者之间为达到利益协调与合作的目的而对财务合约作出的重新安排。

中小企业财务治理应当兼顾利益相关者的利益，并让关键性资源所有
者参与财务治理，以激励关键性资源所有者专用性投资的积极性，从而为中小企业的可持续发展投入专业化资源。

中小企业的财务控制创新应该从以下三个方面入手：重新设计财务控制流程，建立全面的财务控制体系，注重关键点的财务控制创新。

当前，许多中小企业的财务控制流程与业务流程脱节，导致企业无法实时监控业务活动，从而可能导致采购、生产、销售等各环节失控。

因此，中小企业需要树立价值链财务观点，将财务控制流程与业务流程紧密结合起来，让财务人员参与业务活动。

此外，中小企业还需要建立全方位的财务控制体系，包括实时的财务控制方法和多道财务防线，以提高财务活动的稳健性和高效性。

同时，中小企业应注重关键控制点，特别是现金、存贷和信用风险的控制。

加强财产控制也是财务控制创新的关键。

中小企业应建立健全的内部控制制度，规范物资采购、领用、销售及样品管理等操作程序，以维护财产的安全和完整。

同时，中小企业应分开管理和记录财产，定期检查盘点财产，以确保内部控制的有效性。

财会人员的职业教育和培养也是财务控制创新的重要方面。

财会人员应熟悉和遵守国家法律法规、财经纪律和制度，以及职业道德规范。

中小企业应该注重培养和激励财会创新人才，让他们树立现代理财观念，包括竞争观念、风险观念、负债经营观念、盈利观念、效率观念、资金的时间价值观念、注重无形资产观念和法制观念。

同时，中小企业应建立良好的激励机制，让财务管理者能分享企业增加的财富，如按一定比例配送股权等，同时为他们提供不断研究的机会，以更新知识，增强归属感。

对企业财务管理者应实行物质奖励和精神奖励相结合的方式，按贡献大小进行分配，同时注意鼓励的及时性和有效性。