论文部分内容阅读
中小企业在促进国家经济增长、缓解国家就业压力、提高劳动技能、稳定社会、促进市场经济发展方面能够发挥巨大作用。研究分析了中小企业的财务运行效率,发现绝大多数中小企业财务管理在资源配置方面的作用未能有效发挥,面临着财务管理意识淡薄,财务管理制度混乱,财务人员流动性大、素质亟待提升等问题。财务部门处于弱势地位,财务执行随意性较大,财务监督力度亟待加大,财务运作的质量和效率制约着中小企业的融资能力等问题。为此需要在推进现代企业制度改革、制定合适的财务管理目标、建立健全相关财务制度、加强财务管理意识、完善财务运行机制、健全财务人员激励机制等方面提升中小企业财务部门运行效率。
SMEs can play a huge role in promoting national economic growth, alleviating the pressure of employment in the country, improving labor skills, stabilizing society and promoting market economy. The paper analyzes and studies the financial operation efficiency of SMEs. It finds that the vast majority of SMEs’ financial management fails to effectively play the role of resource allocation. Facing the weakening of financial management, the financial management system is chaotic, the liquidity of financial staff is large and the quality needs to be improved urgently And other issues. The finance department is in a weak position, the financial execution is arbitrary, the financial supervision urgently needs to be strengthened, and the quality and efficiency of the financial operation restrict the financing ability of the SMEs. To this end, it is necessary to enhance the operational efficiency of the financial sector in SMEs by advancing the reform of the modern enterprise system, establishing appropriate financial management objectives, establishing and improving related financial systems, strengthening the awareness of financial management, improving the financial operation mechanism, and improving the financial staff incentive mechanism.