潮州市中小陶瓷企业财务管理存在的问题与建议  

Problems and Suggestions on the Financial Management of Middle and Petty Ceramic Enterprises in Chaozhou City

作　　者：余永恒[1] 

机构地区：[1]韩山师范学院财务处,广东潮州521041

出　　处：《韩山师范学院学报》2013年第2期39-41,共3页Journal of Hanshan Normal University

基　　金：韩山师范学院团队项目资助课题(项目编号:WT200802)

摘　　要：陶瓷是潮州的主导和特色产业,潮州陶瓷产业以中小企业为主体。潮州市陶瓷中小企业在财务管理方面存在管理基础薄弱、管理模式滞后、人员综合素质低等问题。为了提高财务管理水平,潮州中小陶瓷企业必须改变财务管理理念、创新财务管理模式、建立科学的财务管理制度、加强会计人员业务培训、提高从业会计人员素质。Ceramics is a leading and characteristic industry of Chaozhou City, and the middle and petty enterprises are mainstay of ceramic manufactures. Among these enterprises, some problems of financial management exist such as a vulnerable management base, out-dated management mode and low quality of management personnel. To help the middle and petty ceramic enterprises deal with the problems, some suggestions are given： changing management ideas, innovating management pattern, setting up scientific management systems and enhancing operation training of accountants, and so on.

关 键 词：潮州陶瓷 中小企业 财务管理 问题 建议 

分 类 号：F833.1[经济管理—金融学]