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小企业必须走规范化财务管理之路
引用本文:刘杰.小企业必须走规范化财务管理之路[J].北京市经济管理干部学院学报,2005,20(1):25-29.
作者姓名:刘杰
作者单位:北京市经济管理干部学院,北京,100102
摘    要:小企业财会人员队伍素质较低,会计机构不健全,财会制度不规范,财务管理基础薄弱;在激烈的市场竞争中,小企业要做强、做大、做长远,就必须建立完善的财务管理系统,走规范化财务管理之路.规范化的财务管理体系应由全面预算管理系统、内部控制制度系统和财务预警系统构成.

关 键 词:全面预算管理  内部控制制度  财务预警系统
文章编号:1008-7222(2005)01-0025-05
修稿时间:2005年1月5日

Small enterprises must take a standardized financial administration
LIU Jie.Small enterprises must take a standardized financial administration[J].Journal of Beijing Institute of Economic Management,2005,20(1):25-29.
Authors:LIU Jie
Abstract:The quality of financial accounting team of small enterprises in China is relatively low, the accounting body is imperfect, the financial accounting system is abnormal, and the financial administration foundation is weak. If we want to make small enterprises stronger and develop faster in the fierce competition market we must set up a perfect financial administrative system and take a standardized financial administration. Such administrative system should be composed of all-round budget management, inner control and financial early warning systems.
Keywords:all-round budget management  inner control system  financial early warning system
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