私营个体经济是社会主义市场经济的重要组成部分。私营个体企业(以下简称“私个企业”)是多种行业交叉、多种经营方式、多种组织形式并存的经济实体。现实生活中,部分私个企业主出于眼前利益,通常实行家族化管理。由于这种血缘、亲缘、地缘式的管理,结果导致重生产、轻管理的现象,特别是财务管理的弱化问题相当突出,在很大程度 Private-owned economy is an important part of the socialist market economy. Private individual enterprises (hereinafter referred to as “private enterprises ”) is a cross-industry, multi-mode of operation, a variety of organizational forms of coexistence of economic entities. In real life, some private business owners out of immediate interests, usually the implementation of family management. As a result of this kinship, kinship and geo-management, the resulting problems of re-production and light management, especially the weakening of financial management, are quite prominent. To a large extent,