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在生产设备重置背景下,如何完善中小企业的财务管理,不但关系到对资产专用性损失的控制;更在于维持企业未来生产经营的需要。通过对资金的筹措、分配、监管,以及最后的企业利润率的评估,将推动企业的健康良性发展。为此,建立全过程的资金管控机制;建立资金使用效益的评价机制;建立与企业各职能部门的信息沟通机制,则成为中小企业财务管理的关键。
Under the background of the replacement of production equipment, how to improve the financial management of SMEs is not only related to the control of asset-specific losses, but also the need to maintain the company’s future production and operation. Through the evaluation of fund raising, distribution, supervision, and final corporate profitability, the healthy development of the company’s health will be promoted. To this end, the establishment of the entire process of funds management and control mechanisms; the establishment of the use of funds to evaluate the effectiveness of the mechanism; the establishment of information communication mechanisms with the various functional departments of enterprises, it becomes the key to the financial management of SMEs.