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随着市场经济的不断深入,贸易企业竞争日益激烈,贸易企业在投融资过程中对财务管理水平的要求也日益增加。但是,在实际的操作过程中部分贸易企业的财务管理水平一直处于不利地位,具体表现为对资金流动的把握不足,对会计行为的监管不力,对贸易企业战略的扶持不够等问题。这些问题严重制约了贸易企业的正常发展,严重的甚至威胁到贸易企业的生存。特别在我国进入WTO以及当前金融危机影响下,由于国外贸易企业的冲击,这种劣势表现的更为明显。因此本文围绕贸易企业资金活动,进而提升财务整体的管理水平这一角度展开讨论。
With the continuous deepening of market economy and increasingly fierce competition among trading enterprises, the requirements for financial management of trade enterprises in investment and financing are also increasing. However, during the actual operation, the financial management level of some trading enterprises has been at a disadvantage, which is manifested in the problems of inadequate understanding of the flow of funds, ineffective supervision of accounting practices and insufficient support for the strategy of trading enterprises. These problems have seriously hampered the normal development of trade enterprises and have even seriously threatened the existence of trading enterprises. Especially in our country into the WTO and the current financial crisis, due to the impact of foreign trade enterprises, this disadvantage is more obvious. Therefore, this article focuses on the financial activities of trading enterprises, thereby enhancing the overall financial management of this point of view to start a discussion.