浅谈中小企业财务管理现状及对策

企业的财务管理状况直接关系到一个企业的生存和长期持久的发展,随着我国社会经济的快速发展,在各个行业中我国的中小企业数量不断增加,在我国的国民经济中有着重要的地位。同时,在激烈的市场竞争下,中小企业的财务管理存在一定的问题,越来越多的中小企业面临着财务风险、破产危机,威胁着中小企业的长久发展。如何提高中小企业财务管理能力,探寻解决财务管理问题的各种有效措施,增强企业的经济效益和市场竞争力,成为了中小企业全体和众多学者共同探讨的问题。     

中小企业财务管理存在的问题及对策

中小企业是我国国民经济的重要组成部分,中小企业对解决就业和创新起到了至关重要的作用,但是中小企业在财务管理方面存在的问题制约了其发展.本文针对中小企业财务管理存在的问题,提出了在当前经济转型升级新形势下,抓住机遇,解决财务管理问题的新对策.     

浅谈中小企业财务管理存在的问题及对策

随着我国市场经济的发展以及改革开放的进一步深入,中小企业在提升我国综合实力和促进就业方面发挥着极其重要的作用.但是就现阶段的中小企业的发展来讲还是存在着一些问题,特别是在企业的财务管理方面尤为不足,也在一定程度上制约着企业的进一步发展.有鉴于此,本文针对中小企业财务管理中出现的问题提出了一些完善的策略.     

现代中小企业财务管理现状分析及对策研究

改革开放以来,中小企业已经成为我国社会经济的重要组成部分,在我国的国民经济中的比重比较大,对推动社会经济发展起着很大的作用.随着我国财政体制改革的深入进行,国家十分重视我国中小企业的发展,并且提供了很多的优惠政策以支持其快速发展.然而还有一大部分中小企业在企业的财务运营方面,存在着融资困难的问题,内部财务控制制度也难以完善.本文就现代中小企业在财务管理的现状出发,并对如何解决财务管理的对策进行初步的探讨,并提出相应的对策建议,旨在提高我国中小企业的财务管理水平.     

中小企业的财务管理存在的问题及对策

中小企业是中国经济发展中的重要组成部分,它的发展与国民经济有着密切的关系.然而目前看来中小企业在发展规模、经营方式等方面存在严重的问题,这已经严重制约了当前中小企业财务管理的发展,因此,解决中小企业财务问题,让中小企业快速发展势在必行.本文在具体分析我国中小企业财务管理现状及存在的问题的基础上,以此为切入点,尝试分析目前中小企业财务管理存在的问题,并针对这些问题提出了改进建议.     

中小企业财务管理问题探讨

<正>中小企业的快速发展已经成为我国经济的重要增长点之一,它的成长壮大有力地推动了我国国民经济的发展。财务管理在推动中小企业发展的过程中处于核心地位,然而中小企业的财务管理大多存在着问题,这些问题必须引起足够的重视并及时解决。本文在阐述中小     

中小企业财务管理问题研究——以某装饰装潢有限公司为例

目前,中小企业已经成为了我国经济发展的重要主体,在我国国民经济建设中发挥着至关重要的作用。然而,现阶段我国中小企业财务管理过程中存在着很多的问题制约了企业进一步的发展,下面我们就以某装饰装潢有限公司为例,对中小企业财务管理中的问题进行深入研究,同时提出一些有效的改进措施以供参考。     

加强中小企业财务管理的对策研究

中小企业是我国国民经济的重要组成部分,对我国经济的快速增长和缓解就业问题等方面都起到了至关重要的作用。但中小企业在财务管理方面的很多问题束缚了它的进一步发展。本文对我国中小企业财务管理存在的问题进行分析,并提出了改善中小企业财务管理的几个对策。     

中小企业财务管理问题分析

随着我国经济的快速发展,中小企业在我国经济市场所占据的地位也越来越重要,甚至在某种程度上对我国经济有着巨大影响.中小企业的发展中,良好的财务管理必不可缺.虽然近年来,我国中小企业在财务工作方面已取得了一定的成绩,但仍存在部分问题.本文将分析中小企业的定义、财务管理概述及中小企业财务管理的国内现状,研究中小企业财务管理中存在的问题,并提出解决方法.     

对中小企业财务管理问题探讨

中小企业已成为我国国民经济的重要组成部分．对经济发展和社会稳定，起着举足轻重的促进作用。多数中小企业由于其产出规模小、资本和技术构成较低、家族式管理和外部宏观经济影响等因素，使中小企业在财务管理方面存在着与自身发展和市场经济不相适应的情况。为促进中小企业健康发展，如何加强财务管理，已成为人们研究的重要课题。     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.