(1) Family finance, hiring relatives as accountants;

(2) Without the system, the boss's words are the system;

(3) In a word, the enterprise decision-making boss has the final say;

(4) tax evasion and attempted tax fraud;

(5) two sets of accounts, the purpose is to evade taxes. These problems seem serious, but the root cause lies in the boss alone. The profit of the enterprise increases, and the boss hopes that the enterprise will be standardized and everything can be solved.

The word "small and medium-sized" is aimed at the scale of enterprises, and the financial management of small and medium-sized enterprises also has the attributes of enterprise financial management. In essence, the financial management of small and medium-sized enterprises is basically the same as that of large enterprises, with their own characteristics. The personal status of the owners of small and medium-sized enterprises is more important, which determines that small and medium-sized enterprises have their own particularities in management, and these particularities will also affect the financial management of enterprises, which will lead to disadvantages.

First, family finance, appointing relatives as accountants.

Family financial management is a common problem of small and medium-sized enterprises. The boss's money is the company's money, and the company's money is also the boss's money, which confuses legal persons and individuals. This practice of not distinguishing between public and private will expose the boss to legal risks, debt risks and tax risks, so it is very undesirable.

In addition, some small business owners like to let their relatives do accounting for three main reasons:

(1) Control risks and prevent being reported;

(2) Building the same interest subject and covering up illegal activities;

(3) The internal control is not perfect, which is compensated by the responsibility of relatives.

Second, there is no system, and the boss's words are the system.

Small and medium-sized enterprises don't have perfect institutional processes like large enterprises, and everything has rules to follow. Many small and medium-sized enterprises lack financial management systems, or have systems that exist in name only. What really works when dealing with things is what the boss says. What the boss says, the finance will do. Say so today, and then do it; Let's talk about it tomorrow, and do it tomorrow. These enterprises show great arbitrariness in obeying the rules.

Third, in a word, the business owner has the final say.

In the eyes of many bosses, enterprises are like their own children, and only themselves are the most dedicated. Because of entrepreneurial merit, the boss has high personal authority in the enterprise. This authority is even a necessary condition for the establishment of an enterprise. In business decision-making, people are afraid of the authority of the boss or rely too much on the authority of the boss, which will lead to disagreement. If the boss is sharp-sighted and wise in decision-making, the efficiency of the enterprise will be guaranteed; But if the boss is wrong, the enterprise will be in danger.

4. Tax evasion and tax fraud.

There are two main reasons for small and medium-sized enterprises to evade taxes: first, the ability of small and medium-sized enterprises to bear tax burden is not enough; Second, the willingness to pay taxes is weak, and the legal awareness of business owners is indifferent. If it is the latter, the enterprise is equal to tax fraud. At the same time, financial personnel should also bear certain legal risks.

Five, two sets of accounts, the purpose is to evade taxes.

A set of accounts is external and a set of accounts is internal. The main difference between the two sets of accounts is that part of the income of the enterprise does not enter the external account, and the money directly goes into the boss's personal pocket. Both sets of accounts escaped VAT and income tax. The method of two sets of accounts for small and medium-sized enterprises is generally poor. To put it bluntly, it is self-deception. Once the tax is strictly investigated, there is basically nothing to hide.

These problems seem serious, but the root cause lies in the boss alone. When the boss's consciousness changes and he wants to standardize the enterprise, these five disadvantages can be solved. When will the boss change his mind and actively regulate financial management? Generally speaking, there are three opportunities:

(1) When the profit of the enterprise increases and the scale becomes larger, the boss is unwilling to take such a big risk;

(2) When the enterprise intends to introduce new shareholders and there is a balance of interests;

(3) Enterprises preparing to enter the capital market need to be more open to investors.

It is not difficult to solve the disadvantages of financial management of small and medium-sized enterprises. The key is whether the boss is really willing to solve it.