经济转型期商贸类中小企业财务管理风险与防控策略

发布时间：2017-12-27 08:04

本文关键词：经济转型期商贸类中小企业财务管理风险与防控策略　出处：《商业经济研究》2016年19期 　论文类型：期刊论文

【摘要】：我国经济的迅猛发展增加了企业的市场竞争压力,进而迫使商贸类中小企业转型升级。经济转型背景下商贸类中小企业处于财务管理风险暴露高峰期。本文阐述了商贸类中小企业财务管理面临的困境;从财务管理理念问题、财务内控制度体系问题及财务预警系统问题等方面剖析经济转型背景下商贸类中小企业财务管理风险诱因;最后文章从创新商贸类中小企业财务管理理念、完善商贸类中小企业财务内部控制制度体系、健全财务风险预警系统等方面,给出经济转型期商贸类中小企业财务风险控制的具体对策。
[Abstract]:The rapid development of China's economy has increased the market competition pressure of the enterprises, and then forced the transformation and upgrading of small and medium-sized business enterprises. Under the background of economic transformation, small and medium-sized business enterprises are at the peak of exposure to financial management risk. This paper expounds the business financial management of SMEs facing difficulties; analysis under the background of economic transformation in the trading of small and medium-sized enterprises financial management risk factors from the aspects of the concept of financial management, financial internal control system and financial early-warning system problems; finally, from a new business of small and medium-sized enterprises financial management concept, improve business and financial internal enterprise control system, perfect the financial risk early warning system, given the economic transition period of business financial risk control of SMEs countermeasures.
【作者单位】：河南经贸职业学院;
【分类号】：F715.5;F721
【正文快照】： 问题的提出我国正处于宏观经济发展方式转型与产业经济结构升级的历史关键期。宏观经济转型升级的成败不仅决定我国宏观经济可持续发展能力,而且对构成我国实体经济主体的中小企业的财务安全管理水平造成显著冲击。商贸类中小企业的财务管理风险首先表现为财务理念相对陈旧。

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