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珠江三角洲民营企业是中国最有活力的经济实体之一,其财务会计不仅是其会计技术及形式的简单反映,更是对其所在地工商、税务、金融、房地产、环保等外部环境,其资产、负债、权益结构、经营管理、财务会计水平等的综合反映。本文通过对珠江三角洲民营企业财务会计目的、内控管理、资产负债等因素的剖析,对其与银行、担保公司融资管理关系的剖析,有利于解决民营企业融资难的问题。
The private enterprises in the Pearl River Delta are one of the most dynamic economic entities in China. Their financial accounting is not only a simple reflection of their accounting techniques and forms, but also a reflection of the external environment such as industry and commerce, taxation, finance, real estate, environmental protection, Liabilities, structure of rights and interests, management and administration, and financial accounting standards. Based on the analysis of financial accounting objective, internal control and asset-liability of private-owned enterprises in the Pearl River Delta, this paper analyzes the relationship between the financial management of private-owned enterprises in the Pearl River Delta and the financing management of banks and guarantee companies, which is helpful to solve the financing difficulties of private enterprises.