With the deepening of economic globalization, small and medium-sized enterprises have become the mainstay of national economy in developed and developing countries. The following is my paper on financial management problems and countermeasures of small and medium-sized enterprises for your reference.

Problems and Countermeasures of Financial Management of Small and Medium-sized Enterprises Model essay 1: Problems and Countermeasures of Financial Management of Small and Medium-sized Enterprises Abstract: The new normal is a development stage that China's economic development and enterprise development must face, and its appearance also marks that China's economic development has entered a stable and more standardized development stage.

Keywords: small and medium-sized enterprises; financial management

First, how to improve the quality of financial management of SMEs

To effectively improve the quality of financial management of small and medium-sized enterprises under the new normal, it is necessary to study the reform measures and countermeasures in a targeted manner, with balanced efforts and impartiality. Only in this way can we truly realize the re-development and take-off of enterprises and get out of our own sky under the new normal.

1. Correct management consciousness.

Scientific management consciousness can guide scientific management behavior. For small and medium-sized enterprises, in order to effectively strengthen their financial management quality under the new normal, we must first attach importance to financial management. Although in the past many years, the survival and development of enterprises have been closely related to market expansion and product development, with the gradual scientific, institutionalized and standardized development of market economy and the increasing competitive pressure among enterprises in the same industry, enterprises, especially small and medium-sized enterprises, must be liberated from the export-oriented extensive management mode that only pays attention to investment, market and products, and put more management energy into internal management, especially financial management. Because in recent years, with the change of enterprise management demand, the function and role of financial management have changed greatly, and financial management has jumped from a simple practical operation level to a decision-making operation link that affects the overall management and system construction of the whole enterprise. Therefore, to strengthen financial management, we must face up to this change in financial management and attach importance to it ideologically. A truly correct and scientific management consciousness is not only to understand the importance of financial management to the enterprise's own development, but also to understand the specific content, theory and practical knowledge of financial management, effectively combine financial management with the enterprise's own operating characteristics, avoid superficial and superficial management activities, truly play the guiding and infiltrating role of financial management in daily work, and create an orderly internal environment for the benign operation of financial management.

2. Strengthen personnel management and training.

Personnel management is very important for enterprise management, because no matter what kind of management system and system run, details control can not be separated from specific managers and employees. There is a considerable gap between small and medium-sized enterprises and state-owned enterprises and other mature enterprises in the development process. To achieve leap-forward development in the new normal environment, we must pay more attention to talent management and training. First of all, we should vigorously strengthen the control of the financial management talent team, transfer unqualified accounting personnel from the management team in strict accordance with state regulations, and at the same time, strengthen the pre-job training and on-the-job education of accounting personnel in combination with the specific business conditions of enterprises, so as to adapt them to the new changes and management requirements of enterprises in the shortest possible time. In order to further shorten the gap between small and medium-sized enterprises, mature enterprises and large enterprises in personnel training, enterprises should make full use of their ability to fully feel the changes in the market and be closer to the changes in consumer demand, actively strengthen contact and cooperation with universities, take universities as advanced personnel training bases, strengthen personnel training from the source, and improve personnel quality. Enterprises and colleges and universities should establish order-based and pipeline-based talent training and transportation channels. Enterprises should provide first-hand market information and manage educational resources for university education and training, while universities should further refine the content and direction of education and training according to the specific requirements of enterprises, and then directly transport talents from universities to order-based enterprises. This can not only effectively improve the quality of enterprise personnel training, save the cost of external personnel recruitment and internal personnel training, but also build a high-quality, ultra-accurate professional management team for themselves; On the other hand, it can effectively improve the level and quality of professional talents training in colleges and universities, and at the same time, it can effectively alleviate the employment difficulties of college graduates, and finally achieve a win-win situation for enterprises, universities and graduates.

3. Strengthen the upgrading of management information means.

In the era of rapid development of informationization, digitalization and networking, the informationization of management means has become an important part of many enterprises' efforts. In recent years, many small and medium-sized enterprises have been improving their information and scientific level in their own production, management and operation, but they still don't pay much attention to the parts that can't bring direct economic benefits to enterprises, such as financial management. The reason for this phenomenon is not only the deviation of management consciousness, but also that the limited resources and funds owned by small and medium-sized enterprises have been exhausted in production, sales and operation, and there is really no more financial resources to support the reform and upgrading of financial management. However, in the face of the inevitable development trend of financial management towards informatization, enterprise managers should actively face it and constantly strengthen their own financial management informatization level within their power. First of all, we should further improve the upgrading of various information management equipment and strengthen the maintenance of hardware equipment. At the same time, we should actively look for financial management office software that meets the requirements of enterprise financial management informationization. At present, the popular financial management software on the market can be roughly divided into finished software and customized software. The finished software can meet the needs of most basic financial management work, with the characteristics of moderate price, simple operation and strong compatibility, but it can not meet some special management needs well, and because of its strong compatibility, it is easy to cause security problems in data management. Although the price of customized software is high, it can be customized according to the management needs of the enterprise itself. By adjusting the functional modules and functional partitions, more management functions with the characteristics of the enterprise are added to meet the actual management needs of the enterprise to the maximum extent. However, customized software also has the characteristics of high operating requirements and poor compatibility, which requires enterprises to carefully analyze their own needs and economic capabilities before considering what kind of software to choose. But no matter what kind of financial management software you choose, you must adhere to the principles of practicality, economy and sustainability, and avoid blindly comparing and blindly launching. Only in this way can we really play the practical role of financial management software and promote the financial management of enterprises to a higher level.

4. Strengthen the construction of supervision and restraint mechanism.

The improvement of financial management quality needs to rely on correct understanding, excellent talent team and automation office software and management software that meet the actual needs of enterprises. Then, if we can't achieve satisfactory management results only by these, enterprises need to further improve and enhance financial management and constantly strengthen the establishment and perfection of management systems. Strengthening the construction of supervision and restraint mechanism should include both internal and external aspects. Internal supervision and restraint mainly refers to the construction and follow-up work of the internal audit team. In order to strengthen the supervision and restraint of internal audit in financial management, senior financial managers who are familiar with enterprise financial management should be selected as team members, and the heads of all important links should also be included, so that internal audit can meet the management needs of enterprises and achieve the purpose of internal audit. However, auditing only by insiders may deviate from a fair, scientific and reasonable direction because of problems such as interest dependence and narrow vision. Therefore, enterprises should actively strengthen cooperation with social professional audit institutions and invite professional audit experts to participate in the work, so that internal audit can adjust the specific management content and direction from the height of enterprises and markets and help enterprises develop better. In the construction of external supervision and restraint mechanism, enterprises should actively create information exchange channels, actively communicate and coordinate with social media, and constantly improve the public's understanding of the performance of public opinion supervision through publicity and education, so as to give enterprises a serious external supervision environment and promote enterprises to continuously improve and enhance their own management.

5. Establish and improve the new financial management system.

The financial management under the new normal is no longer limited to the basic practical operation level, but changes to the decision-making function of fully participating in the internal management and external operation of enterprises. In order to effectively realize the comprehensive management and infiltration of financial management, a new financial management system must be established and improved. The new financial management system should connect the independent and scattered links such as cost control, budget control, asset management and fund management in series, form a large network of financial management, strengthen the speed of information transmission between departments, unify the information transmission channels, and realize the financial management department to collect and sort out all kinds of financial management data faster and better. At the same time, it is necessary to strengthen the organic combination of cost control and budget management, because financial management is ultimately the management of funds, and for fund management, budget management is the plan for the use of funds, and cost control is the implementation of the plan. Only by strengthening the combination and coordination of the two can we truly realize the standardized control of funds from beginning to end and further refine and standardize the use of funds.

Two. conclusion

The new normal is the development stage that China's economic development and enterprise development must face. The appearance of the new normal also marks that China's economic development has entered a stable and more standardized development stage. The new normal is both an opportunity and a challenge for SMEs. If we want to stabilize ourselves and develop ourselves when opportunities and challenges coexist, we must actively adapt to the new changes brought about by the new normal, constantly strengthen the quality of internal management, especially financial management, fundamentally consolidate ourselves, and enable enterprises to achieve gorgeous transformation under the new normal.

refer to

1, Problems and Countermeasures in Financial Accounting Management of Small and Medium-sized Enterprises in China Jia Zongwu; Guo Xiqiang; Journal of Xi University of Finance and Economics February 28, 2006

2. Analysis of the problems and countermeasures in the financial management of small and medium-sized enterprises in China: popular science and technology 2011-03-10.

Problems and Countermeasures of Financial Management of Small and Medium-sized Enterprises Fan Wen II: Problems and Countermeasures of Financial Management of Private Small and Medium-sized Enterprises Abstract: In recent years, China's small and medium-sized enterprises have made great progress and their economic status is more important. However, with the expansion of the scale of small and medium-sized enterprises, many problems have appeared in the internal management of enterprises. Especially on financial control issues, such as imperfect financial system and chaotic management of fixed assets. This paper mainly analyzes a series of problems existing in financial management of private enterprises, and puts forward targeted solutions to ensure the long-term sustainable development of private enterprises.

Keywords: private small and medium-sized enterprises; Financial management; Problems; Countermeasures

Since 1990s, China has been vigorously encouraging and developing small and medium-sized private economy. Up to now, according to statistics, China's small and medium-sized private enterprises account for 90% of the total number of enterprises in the country, which has solved the employment of 75% of the urban labor force and played an important role in national economic development and social stability. For private enterprises, financial management is a very important part. To realize the long-term, healthy and sustainable development of enterprises and the growth of operating efficiency, it is very important to strengthen financial management. However, most private enterprises in China are deeply influenced by the traditional management mode, and at the same time, under the influence of other external macroeconomic factors (such as financial management), internal problems continue. This paper mainly discusses the problems existing in the financial management of small and medium-sized enterprises from multiple dimensions, and puts forward a series of solutions to make small and medium-sized enterprises develop healthily and continuously.

First, the main problems in the financial management of private SMEs

(A) the concept of financial credit is weak

1. Old concept of financial management

Because the comprehensive quality of small and medium-sized business owners is not high, many business owners lack the management concept of enterprises and cannot use modern management and operation means to solve enterprise problems well. In addition, most private enterprises have not yet formed scientific management concepts such as time value, risk value and opportunity cost, and their development is limited.

2. Weak legal awareness

For private enterprises, maximizing economic profits is the ultimate goal. To this end, some private enterprises promote their business development through loans. However, due to the lack of legal awareness, there have even been some malicious loan evasion behaviors, which have invisibly increased the loan risk of lending institutions and ultimately affected the normal loans of the entire private enterprise. In addition, the financial information management of most private enterprises is not standardized, open and opaque, and the lack of accounting information reduces the social credibility of enterprises, which makes the visibility of enterprises not developed, leading to a series of problems in financial management of enterprises.

3. Lack of risk awareness

General private enterprises focus on production and sales, and there are serious quality defects in their management. Due to the lack of risk awareness, private enterprises simply do not pay attention to business risks, and lack of perfect management mechanism and professional management talents, which increases business risks and is not conducive to long-term development.

(B) the lack of a sound financial system

1. The internal control system is not perfect.

Enterprises lack experience in cash management system, which leads to imperfect related management system. The problem of internal funds in enterprises is easy to cause problems such as idle funds or ineffective turnover.

2. Unrealistic cost management

Most private enterprises take strict budget control and waste reduction measures to control the absolute cost. Many private enterprise managers lack the concept of financial management, and it is difficult to measure the balance point of enterprise product production profit and loss through theoretical analysis. At the same time, enterprises lack certain experience in controlling production costs and cannot put forward effective solutions according to the actual situation in their operations. Some private enterprises are very extensive in cost calculation and product variety arrangement, which affects the reasonable adjustment of enterprise production structure.

(C) The financing situation is grim

1. The financing structure is unreasonable.

Generally speaking, private enterprises are difficult to compare with state-owned enterprises in terms of capital and scale, especially private enterprises with assets and liabilities, and their prices are much lower, mainly because private enterprises mainly rely on internal financing and rarely rely on external financing.

2. The financing strategy is unscientific

Many private enterprises have higher interest rates in private lending than banks, and their investment capital is high, which is out of proportion to the rate of return. This will greatly reduce the value of the whole enterprise, which is not conducive to the healthy long-term development of the enterprise.

3. Lack of national policy support

From the current social situation, it can be clearly understood that there is no special support institution for the management of private enterprises in China, and there is no preferential policy for the development of small and medium-sized private enterprises. Without the strong support of national policies, private enterprises develop slowly. At the same time, the development funds of private enterprises are mostly realized by loans, and the state does not have financial intermediaries to guarantee and mortgage loans, which also restricts the development of private enterprises.

(D) inefficient financial management and income distribution

1. Private enterprises have low capital utilization rate.

In the financial management of funds, most private enterprises adopt long-term, medium-term and short-term capital use plans. Without strengthening fund management, especially lacking the concept of cash flow management, there is a serious phenomenon of emphasizing marketing over finance, which greatly affects the improvement of capital utilization rate of private enterprises.

2. Unreasonable income distribution

Most private enterprises take family members as the leading team and adopt family-style management to form internal closed management. For a long time, under this management mode, the defects and problems in the business activities of private enterprises have been exposed. At the same time, due to the unreasonable income distribution, many employees in enterprises will have bad psychology and hide moral hazard. Therefore, for private enterprises, it is the best policy to strengthen the rational allocation of capital income structure while protecting the interests of business owners and preventing eating by mistake.

Second, private SMEs to strengthen financial management measures

(A) establish a correct management concept

1. Strengthen the management concept training of enterprise management.

For a private enterprise, its management is very important and plays an important role in the development and operation of the whole enterprise. Leadership? The role of. In order to ensure that the management of private enterprises always maintains the management concept of keeping pace with the times and lead enterprises to develop in a better direction, we should strengthen the comprehensive quality training of enterprise management and regularly participate in training activities organized by the government and business associations. Or organize relevant personnel to visit and study in similar institutions and foreign universities, update their management concepts in constant communication, and formulate management systems conducive to the long-term development of enterprises in light of the actual situation of enterprises, which is the most important thing to strengthen the financial management of private enterprises.

2. Improve the comprehensive quality of financial management personnel.

In the financial management of private enterprises, high-quality financial managers are indispensable. In order to build a financial management team with strong professional skills and high professional ethics, comprehensive quality training must be carried out for financial managers. Such as: strengthening the accounting standards of private enterprises, using accounting subjects and accounting statements for settlement and other basic work. Therefore, the basic work is clear and complete, the accounting voucher is complete, correct and reasonable, and the timely and accurate account calculation is guaranteed.

(B) financial system reform and innovation

In the process of financial management, a problem that private enterprises have to face is the lack of a perfect financial management system. Whether it is internal control, incompatible job separation, reasonable post setting and clear responsibilities, it needs to be gradually established and improved according to the actual situation of the enterprise in order to truly promote the long-term sustainable development of the enterprise.

(C) using a variety of methods to improve the financing of private enterprises.

Financing difficulty is an important reason that puzzles the development of private small and medium-sized enterprises, and loans have become an effective way for private enterprises to solve financial difficulties. This has brought opportunities to the development of private enterprises to a certain extent, which is conducive to further promoting the overall economic development of China. Of course, it is also a good choice to take effective measures to continuously broaden the financing channels of private enterprises. We can actively promote the capital reform of small and medium-sized enterprises, give play to the function of equity financing, reorganize, merge and unite, and absorb private capital, private capital and foreign shares. Under the conditions of financing and listing in the stock market, the responsibilities and rights are clearly defined.

(D) the rational distribution of enterprise assets, improve the financial management system

1. Establish a financial management mechanism in line with enterprise development.

It is the only magic weapon to promote the development of enterprises to improve the understanding of financial risks, capital utilization and cash flow, and to establish and improve a set of financial management mechanisms that are conducive to reducing financial losses, improving capital utilization and realizing cash flow growth.

2. Strengthen the management of enterprise working capital.

In all enterprises, liquidity accounts for a large proportion, and short-term turnover variables are an important factor in financial management. Strengthening the fund management of private enterprises can strengthen the financial control and management power of enterprises, establish a scientific and reasonable internal control system of assets, and constantly improve the corresponding measures and systems of financial management of enterprises. Combined with the analysis of the market environment and the internal situation of the enterprise itself, the stock capital structure is the most scientific fund management model for private enterprises, which is conducive to ensuring the maximum profit of enterprises. Strengthen the management of accounts receivable.

3. Reasonable distribution of profits

Profit distribution can't be the same, we should give consideration to the interests of all parties and adopt advanced typical methods such as stock and option incentives.

References:

[1] Lin Jianping. On the problems and countermeasures of financial management in small and medium-sized enterprises [J]. Enterprise Accounting, 20 15( 1 1).

[2] Chen Lai. On the problems and countermeasures of financial management of small and medium-sized private enterprises in China [J]. China, Chief Accountant, 20 13(0 1).