东营市中小企业财务管理存在的问题及对策

1引言·····························································1

2东营市中小企业现状的调查·········································2

2.1激活市场竞争、增进效率，促进经济增长···························2

2.2创造就业机会，缓解经济周期冲击·································3

3东营市中小企业财务管理现状·······································3

3.1东营市中小企业融资情况·········································3

3.2东营市中小企业融资担保业发展情况·······························4

3.3东营市部分中小企业财务机构设置情况·····························6

3.4东营市部分企业财务人员结构情况·································6

3.5东营市中小企业财务结构情况·····································8

3.6会计核算工作开展情况···········································8

3.7企业财务管理制度情况···········································7

4中小企业财务管理中存在的问题及原因·······························9

4.1资金短缺，融资能力差···········································9

4.2资产疏于管理，财务控制薄弱·····································9

4.3资本结构方面中小企业负债率高，财务危机陷阱突现················11

4.4中小企业财务分析肤浅粗劣······································11

5中小企业财务管理问题的解决对策··································12

5.1政府要加强相关法律法规建设，提高中小企业的融资能力············12

5.2加强中小企业内部控制建设······································13

5.3优化中小企业的资本结构，平衡高速成长和稳健发展 ···············16

5.4建立中小企业的财务会计分析制度 ······························16

5.5政府要建立和完善支持中小企业发展的各种体系····················17

6结束语　························································17

参考文献 ······················································· 18

致谢词 ························································· 18

内 容 摘 要

【摘要】目前，中小企业已是我国国民经济不可或缺的组成部分，对我国经济发展和社会稳定起着举足轻重的促进作用。本文通过对东营市中小企业融资能力、财务控制、资本结构、财务分析四个方面存在的问题进行分析和研究，并提出相应的对策，旨在启发东营市中小企业的管理者，包括中小企业外部政策制定者和中小企业的经营管理者，能切实结合中小企业的实际情况，努力改善中小企业的财务管理现状，从而使东营市中小企业走上健康、持续、快速发展的道路。

【关键词】中小企业；财务管理；对策