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随着我国重返WTO,市场经济逐步发展和完善,我国企业财务管理问题也日益凸显,如财务管理模式还停留在经营权和所有权高度统一阶段;财务会计管理机制有待健全和完善;管理层投资决策水平不高;企业财务状况不佳等。本文从我国中小企业财务现状出发,分析了现阶段存在的问题,并提出了相应的对策建议。
With China’s return to the WTO, the market economy gradually developed and perfected, and the problems of financial management of enterprises in our country have also become increasingly prominent. For example, the financial management model still remains in the stage of unification of management rights and ownership; the financial accounting management mechanism needs to be improved and perfected; The level of decision-making is not high; corporate financial situation is poor. Based on the financial status quo of SMEs in our country, this paper analyzes the existing problems and puts forward corresponding countermeasures and suggestions.