论企业的财务管理 论文 - 图文

problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \se new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\not to agree\happy\omise\nd destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadre

should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party2 财务关系的管理工作总称，是企业管理的重要组成部分，是组织财务活动和处理财务关系的一项经济管理工作。

1.2 财务管理的目标

1．2.1利润最大化

利润代表了企业新创造的财富，利润越多则说明企业的财富增加得越多，越接近企业的目标

1.2．2每股盈余最大化

应当把企业的利润和股东投入的资本联系起来考虑，用每股盈余来概括企业的财务管理目标，从而来避免“利润最大化”目标的其中一个缺陷。这就解决了“利润最大化目标”中所获取利润和资本投入的缺陷

1.2.3企业财富(价值)最大化

增加股东财富是财务管理的目标。本目标解决了“利润最大化”目标中的所有三个缺陷。

1.3 财务管理的作用

以市场分析为基础，制定最合理的财务计划，并作出检查和分析、指导企业的经营；实行多渠道、多元化的筹资策略以最低的成本筹集企业所需的；实现最合理的资本结构、合理安排长期负债；通过评估、分析作出最佳的投资决策，要求做到可行性；实现最佳的流动资金管理效益实现最合理的发展速度和最佳的偿还能力。

1.4 财务管理的内容

1.4.1 筹资管理

筹集资金是企业资金活动的起点，是企业投资的必要前提。企业取得资金以及由此而产生的一系列经济活动就构成了企业的筹资活动。

1.4.2投资管理

企业筹集的资金只有投入使用才能与劳动者相结合创造收益，增加企业的价值。

1.4.3营运资金管理

企业短期资金的周转是伴随着日常生产经营循环来实现的，企业在日常经营活动中会发生一系列的资金收付业务。

1.4.4利润分配管理

企业的利润按规定的程序进行着分配。

of third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \sentative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \hrough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is n close contact with the masses, the most dangerous after the ruling party was divorced from the masses. %uction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in

doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses2

1

2 企业财务管理中存在的问题

管理是企业永恒的主题。管理能力给予企业家纵横捭阖的底气。企业成败源于管理，成功的企业家必定拥有卓越的管理能力。没有管理能力的企业家最多算是一个成功的商人。每个企业都各不相同，每个企业存在的问题也各尽不同，具体的表现如下：

2.1 资金来源困难

企业资金来源一般是合伙投资，资金多是业主家庭自己积累或向亲朋好友借的，这使得企业的资金规模受到很大的限制。而这些企业的信息披露制度又不健全，基本上还是非公开，信息透明度差，可抵押资产又少，使得的借贷信誉都大打折扣。这些使得企业资金短缺问题突出，导致企业规模较小，难以扩大发展。

2.2企业的目标不全面

追求利润最大化是企业经营的原动力，是企业财务管理的最终目标。企业的规模小，自有资金短缺，筹资困难，对于筹到资金的，又要面临还债的成本风险，企业经营中承受损失的能力有限，这使得企业经营活动偏重于短期性行为，他们总是希望尽快的回收投资，利润最大化基本上是中小企业的唯一目标。大多数企业的领导者缺乏长期规划，追求短期利润形成，忽略了企业长远发展的战略制定。企业的管理能力相对缺乏，而他们为求得尽快收会投资又需要积极地投资，能力的缺乏使得企业投资往往显得很盲目，投资方向把握不准。造成很多企业不但收不回投资，还落得倒闭的结果。

2.3对财务的控制、监管力度簿弱

企业的管理人员管理理念落后，对现代投资管理方法和资本增值方法了解

不多，使得企业资金浪费严重。对现金管理不严,造成资金闲置或不足。财务管理人员的资本增值意识薄弱，经营活动中偏重于用现金交易，提早支取，延后结算，造成资金的闲置和浪费,损失利息收入和投资收入;应收账款周转缓慢，发生坏账呆账的风险加大。企业的竞争激烈，大多企业为了争取客户,采用赊账方式，但在催收措施上不力，造成发生呆坏账的几率加大;存货控制薄弱,造成资金周转缓慢。企业对存货的监管不力，没有规范适合的存货计划，使得存货有时占用资金较大有时又会发生存货不足的情况，影响资金运营效率；资产流失、浪费严重。企业定期盘存实施得也不到位，产品保管不力，资产丢失、损坏等时有发生。资金监管不力使得资金闲置、浪费严重，资金周转率低，降低了企业的获利能力。

2.4财务管理人员思想观念不同

企业的管理人员大多事年龄偏高型的人，大都还受制于传统的经营管理模

式，经营权和所有权高度统一。许多企业管理者认识不到财务管理在企业管理中的重要地位，对财务管理重视不起来，在机构设置上层次不清，权责不明确，财务管理混乱。同样的原因，受限于企业管理者本身管理能力不高,在对高素质高水平的财务人才聘用和培训上欠缺。财务管理人员还是老套的管理模式，现代理财方式、管理理念不了解，风险意识薄弱，业务技能不高，缺乏创新能力。这些都使得企业内部管理上职责不清，企业管理效率不高，缺乏创新。

problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \se new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\not to agree\happy\omise\nd destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadre

should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party2 2.5团队精神不够

企业在经历了创业期或改制运行了一段时间后，基础得到了一定夯实，这时大多数人会松了一口气，创业初期管理层目标明确，拧成一股绳，群策群力，共同向上的团队精神现已不再现，或者说团队协作已不再得以重视。很多企业到了一定阶段，却难以再有长足发展的动力，主要原因在于管理层没有形成一支强有力的团队，缺乏团队协作的精神，管理层貌合神离，甚至勾心斗角，总是想方设法压倒别人，表现自己，难于同别人协作，导致企业目标、企业文化不能很好地在员工中得以贯输并形成共识。

2.6领导不善于权限委让

权限委让必须遍及全体，合理分权。有一些企业领导总觉得部属不如自己，生怕部属办不好事，凡事亲力亲为，最终自己精疲力竭，深陷其中且不能自拔；有一些领导把工作交给部属，但总割舍不得权限下放，回过头又总是责怪下属连这么小的事情都办不好。

3 解决企业财务管理问题的办法

3.1提高认识，把强化资金管理作为推行现代企业制度的重要内容，贯彻落实到企业内部各个职能部门

由于资金的使用周转牵涉到企业内部的方方面面，企业经营者应转变观念，认识到管好、用好、控制好资金不单是财务部门的职责，而是关系到企业的各个部门、各个生产经营环节的大事。强化资金管理不仅能加强企业的业绩还能有助于更好的风险控制。所以要层层落实，共同为企业资金的管理做出贡献，更好的把强化资金管理作为推行现代企业制度的重要内容。

3.2努力提高资金的使用效率，使资金运用产生最佳的效果

为此，首先要使资金的来源和动用得到有效配合。比如决不能用短期借款来购买固定资产，以免导致资金周转困难。其次，准确预测资金收回和支付的时间。比如应收账款什么时候可收回，什么时候可进货等，都要做到心中有数，否则，易造成收支失衡，资金拮据。最后，合理地进行资金分配，流动资金和固定资金的占用应做到合理组合。合理配置企业的资金资源并不是资金管理的目的，只是一个管理资金手段，企业资金管理目的是为企业创造更多效益，要创造更好的效益必须提高资金的使用效率。要提高资金使用效率，就应降低资金用量、加强对资金流动性管理，提高单位资金的获利能力。

3.3加强财产控制

建立健全财产物资管理的内部控制制度，在物资采购、领用、销售及样品管理上建立规范的操作程序，堵住漏洞，维护安全。对财产的管理与记录必须分

of third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \sentative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \hrough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is n close contact with the masses, the most dangerous after the ruling party was divorced from the masses. %uction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in

doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses2

1

开，以形成有力的内部牵制，决不能把资产管理、记录、检查核对等交由一个人来做。要定期检查盘点，以揭露问题和促进管理的改善及责任的加强。还要不定期地突击检查，督促管理人员和记录人员保持警戒而不至于疏忽。还要加强对存货和应收账款的管理。加强对存货管理，尽可能压缩过时的库存物资，避免资金呆滞，并以科学的方法来确保存货资金的最佳结构。加强应收账款管理，对赊销客户的信用进行调研评定，定期核对应收账款，制定完善的收款管理办法，严格控制账龄。总之，加强企业的财产控制是企业的管理中的一个重要环节之一，好的财产控制会提高企业的发展，会促进企业的发展。

3.4加强对存货和应收账款的管理

对于所有企业来说，应收账款和存货的管理一直是一个巨大的挑战，尤其当企业处于快速法杖时期 ，随着市场领域和经营规模的不断扩大，应收账款和存货必将随之增长，这种增长是生产能力提高、销售增长带来的必然，也是企业保障供货，满足市场需求的必需，但是当它们的增长速度超过经营规模的增长速度的时候又会对企业的正常结构构成威胁，因为应收账款和存货的快速增长和庞大的体积必然带来资金占用、降低资产周转率、增加管理成本、消耗企业的各种资源等一系列问题，并伴有较大的贬值风险，甚至会使企业资金周转困难，最终导致财务风险的出现。近年来，很多企业陷入经营流动资金紧缺的困境，加强存货及应收账款管理是重要的解困措施。加强存货管理，尽可能压缩过时的库存物资，避免资金呆滞，并以科学的方法来确保存货资金的最佳结构。加强应收账款管理，对赊销客户的信用进行调研评定，定期核对应收账款，制定完善的收款管理办法，严格控制账龄。对死账、呆账，要在取得确凿证据后，进行妥善的会计处理。

3.5 保持财务资料完整

很多企业疏于日常记录，很难提供一份完整的财务资料，这势必会给自我评估、融资、计划、预算等财务管理工作带来很多困难。现代化的企业管理，特别是有效的财务管理，必须要有完整的财务资料，以帮助管理者分析过去和预测未来。企业在平常生活中一定要完整的记录企业的每一笔经济业务及各个活动的情况以确保不时之需。企业财务资料的完整在一定时期会起了非常大的作用的。

3.6创造促进企业发展的良好的政策环境

企业的运转离不开资金的支持，资金是企业的血液。对符合条件且有发展的可以依据国家适当的放宽贷款条件给与积极的金融支持。在此基础上，企业要保持良好的商业性和互助性信用担保完善信用方面的支持，改进企业的筹资条件，使企业更容易筹到发展资金。企业的良好的政策环境会对企业的发展起了促进作用。

problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \se new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\not to agree\happy\omise\nd destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \nd developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\can always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadre

should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party2 致 谢

我衷心感谢对我的本篇论文进行指导的指导老师。

在我的本次论文的完成都是离不开指导老师的细心指导和热心的帮助的。在 每次设计遇到问题时老师不辞辛苦的讲解才使得我的设计顺利的进行。从设计的 选题到资料的搜集直至最后定稿设计的修改及各个环节的整个过程中，花费了老 师很多的宝贵时间和精力，老师的细心指引与教导使我最终完成毕业设计。在此 向指导老师表示衷心地感谢！指导老师严谨的治学态度，开拓进取的精神和高度 的责任心都将使之受益终生！

还有要感谢这段时间以来帮助过我的同学们，谢谢你们对我一些小疑惑的讲解和对我论文的帮助。

最后，我要向百忙之中抽时间对本文进行审阅，评议和参与本人论文答辩的各位老师表示感谢。

of third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \sentative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \hrough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is n close contact with the masses, the most dangerous after the ruling party was divorced from the masses. %uction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in

doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses2

1

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