中小家族制企业财务管理.docVIP

本科毕业设计(论文) 设计(论文)题目: 中小家族制企业财务管理 的问题及对策 指导教师： 学 号： 姓 名： 　会计 系 　财务管理　专业 2014 届 教学办公室制 2014 年 5 月 10 日 中小民营家族制企业财务管理的问题及对策 摘要 改革开放以来, 我国的民营经济得到了迅速发展, 民营企业已成为国民经济的重要组成部分, 对经济发展和社会稳定起着举足轻重的促进作用。经过30 多年的发展, 除少数企业转型成功, 成为上规模上档次的大型企业外, 大部分中小企业仍然实行的是家族制管理。虽然家族制经营在企业创业初期能够发挥其巨大的优势, 但当前家族制企业财务管理中存在着诸如管理观念陈旧, 财务管理制度不健全, 筹资渠道狭窄，会计基础工作不规范, 过分重视家族血缘忽视财务人员素质，财务控制薄弱，财务监督缺位等问题, 将严重影响企业自身的发展, 极有可能成为企业生存和发展的绊脚石。本文主要就家族制企业这些主要的财务管理问题作一些分析, 并提出了相应的对策。 关键词：中小民营家族制企业； 财务管理； 问题； 对策 Problems and Countermeasures?of?Financial?Management in?Small?and?Medium-sized?Family Enterprises? ABSTRACT Ever?since?the?reform?and?opening-up,?the?private?economy?in?our?country?has?gained?great?impetus?in?its?development.?The?private?enterprises?have?become?a?crucial?part?in?the?national?economy,?which?plays?an?essential?role?in?boosting?the?economic?development?and?social?stability.?After?the?development?of?30?plus?years,?except?for?a?few?enterprises?that?have?transformed?successfully,?becoming?the?large-scale?ones,?most?of?the?small?and?medium-sized?enterprises?are?run?under?family?system.?Although?the?operation?of?family?system?has?great?advantage?in?doing?the?pioneering?work,?the?financial?management?in?current?family?enterprises?is?beset?with?numerous?problems?that?can?severely?affect?the?development?of?the?business?and?possibly?become?the?stumbling?block?of?the?business?existence?and?further?development,?with?these?problems?ranging?from?the?outdated?management?concept,?the?unsound?financial?management?system,?the?narrow?fundraising?channel,?the?unstandardized?accounting?basic?work,?the?weak?financial?control,?the?absent?financial?supervision?to?the?overemphasized?family?tie?and?the?negligence?of?financial?staffs?quality.?This?paper?mainly?analyzes?the?key?financial?management?issues?confronting?family?enterprises?and?proposes?some?countermeasures?accordingly. Keywords:Small?and?medium-siz