论文部分内容阅读
从2008年起,虽然我国民营企业的总户数持续增长,但增长率却连年下降。民营企业生命轨迹中的“倒U”曲线仍很明显,企业生命周期过短,就连民营企业发展势头最强的浙江省温州市,近半数中小企业寿命也未超过4年[1]。导致如此之多的企业夭折的一个重要原因,就是它们在成长过程中的财务管理无效。本文在界定财务管理的有效性概念和评价指标体系建立原则的基础上,研究如何构建民营企业财务管理有效性的指标体系。
Since 2008, although the total number of private-owned enterprises in our country has continued to grow, the growth rate has been declining year after year. In the life track of private enterprises, the “inverted U” curve is still very obvious. The life cycle of enterprises is too short, and even the fastest growing private enterprises in Wenzhou City, Zhejiang Province, nearly half of SMEs have not lived longer than 4 years [1] . One of the important reasons that led to so many enterprises die is that they are not financially managed in their growth. Based on the definition of the concept of effectiveness of financial management and the establishment of evaluation index system, this paper studies how to construct the index system of the effectiveness of financial management in private enterprises.