浅谈昆山鸿锐智能网络科技工程有限公司在财务管 理过程中存在的问题及应对措施
摘要：随着社会经济形势的转变和为了适应现今经济管理需求，这个中小型企业从原先的手工记账， 逐渐开始使用金蝶、管家婆等财务管理软件。中小型企业业务简单，很多企业并不独立设立财务部， 而使用一些代理记账公司。一些代理记账公司的兴起，使得财务会计逐渐成为生产经营过程中重要 的环节，以及企业长期经营决策和长期决策的重要步骤。其次，伴随着社会主义市场经济体制的建 立，促使财务管理在企业内部生产环节发挥着至关重要的作用。尤其是在日益激烈的市场经济体制 下，如何让昆山鸿锐智能网络科技公司稳步健全地完善财务管理体系，是我们值得研讨的问题。倘 若，在现今企业中，我们缺乏对公司财务管理最基本的认知，那么我们如何能够在市场立足根本， 又如何推动社会又快又好地发展？所以，下面本文主要根据昆山金算盘财务咨询有限公司在对昆山 鸿锐智能网络科技公司代理记账时，发现的内部财务管理及各项经济业务过程中存在一系列的问题， 做出客观理性地分析，并且提出相应的应对措施。 关键词：财务管理；预算；成本；筹资 A brief discussion on the problems and countermeasures in the financial management of kunshan hongrui intelligent network technology engineering co., LTD Abstract: With the change of social and economic situation and in order to adapt to the current economic management needs, the small and medium-sized enterprises from the original manual bookkeeping, gradually began to use kingdee, housekeeper and other financial management software. Small and medium-sized enterprises business is simple, many enterprises do not set up an independent finance department, and the use of some bookkeeping company. The rise of some bookkeeping companies, making financial accounting gradually become an important link in the process of production and operation, as well as long-term business decisions and important steps of long-term decision-making. Secondly, with the establishment of the socialist market economy system, financial management plays a vital role in the internal production of enterprises. Especially in the increasingly fierce market economy system, how to make kunshan hongrui intelligent network technology company steadily improve the financial management system, is a problem we are worth studying. If, in today's enterprise, we lack the most basic understanding of the company's financial management, then how can we be fundamental in the market, and how to promote the rapid and good development of society? Therefore, the following paper mainly based on the kunshan jin abacus financial consulting co., ltd. in the kunshan hongrui intelligent network technology company bookkeeping agency, found a series of problems in internal financial management and economic business process, make an objective and rational analysis, and put forward the corresponding countermeasures. Key words: Financial management; Budget; Cost; To raise
目录
摘要、关键词.............................................................................................................................1
一、中小企业财务管理概述.....................................................................................................2
（一）中小企业财务管理的内容及特点..........................................................................2
（二） 中小企业财务管理的发展阶段............................................................................2
（三）中小企业财务管理的现状......................................................................................2
二、昆山鸿锐的财务管理基本情况.........................................................................................3
（一）公司主要经营范围及现状......................................................................................3
（二）公司主要职权结构图以及公司主要业务流程......................................................3
三、昆山鸿锐在财务管理的过程中遇到的问题及原因.........................................................4
（一）财务信息管理制度上的欠缺..................................................................................4
1、财务人员自身素质、技能不达标.........................................................................4
2、财务预算体系有待加强.........................................................................................4
（二）成本管理过程中存在的问题..................................................................................6
1、企业管理者对现代财务成本管理理念的欠缺.....................................................6
2、财务成本管理的人才稀少.....................................................................................6
3、成本管理核算制度不达标，核算方法不严谨.....................................................6
4、绩效激励机制不完善，各项成本费用升高.........................................................6
（三）筹资及投资过程中出现的问题..............................................................................7
1、中小型企业筹资渠道不广泛，过度筹资.............................................................7
2、资本市场的信息失真与不对称.............................................................................7
3、 财务会计人员的疏忽、动力不足.......................................................................7
四、解决昆山鸿锐财务管理过程中的问题及应对措施.........................................................8
（一）完善财务管理制度..................................................................................................8
1、提高员工对财务预算的思想认知.........................................................................8
2、及时反馈预算执行信息.........................................................................................9
（二）解决成本管理中的问题措施..................................................................................9
1、强化成本管理意识.................................................................................................9
2、加强成本控制的力度、优化资本组成结构.........................................................9
3、提拔和培养高水平的成本管理人才...................................................................10
4、完善成本管理核算制度，采取合理核算方法...................................................10
5、将成本费用与企业目标相协调...........................................................................10
（三）规避筹资风险，选择恰当的筹资方式................................................................10
1、合理选择企业筹资方式.......................................................................................10
2、 及时规避筹资风险.............................................................................................11
3、制定科学的筹资决策方式...................................................................................11
五、结论...................................................................................................................................11
参考文献...................................................................................................................................12
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