中小规模民营经济体提高理财能力解决方案探讨——基于转型中的民营企业提高理财能力的必要性以其“系统工程”模式的解决方案  

Discussion of solutions for enhancing financial management in small and mediumsized private enterprises——Based on the necessity of enhancing financial management for private enterprises in the reforming process and solution in the “systematic mode”

作　　者：王馨晨[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《财经界》2015年第6期86-87,89,共3页Money China

摘　　要：在深化改革、开放的总体思路下,市场逐步迈向国际化。众多中小型民营资本普遍存在的理财管理能力不足问题,成为制约其成功转型调整和进入国际化市场的障碍。带着这一问题,通过大深度社会调研活动,汲取被调查企业理财经营成功经验,并借助他们从理论到实践的丰富积累,把脉中小民营企业会计理财能力方面的先天不足如:家族化、创业者强势经营模式等和后天营养不良方面典型问题成因,经过整理分析,总结归纳适合民营经济体特点兼顾当前经济调整环境具备新意特征的理财方法三个、管理理念一个、理财概念一个、系统性理财模式一个。旨在针对普遍性问题,结合中小民企会计实际专业知识教育程度,侧重借鉴社会上其他企业类型会计理财方面成功经验,从实用学术角度加以转化探讨。With deepening reform and opening wider to the world, the market is increasingly international. Lack of ability of money manage- ment has become a general problem for most small and medium- sized private enterprises, which limits their adjustment of structures as well as act as a barrier of entering the international market. Considering that, we have probed the reasons why small and medium-sized private enterpris- es have such an obvious disadvantage about financing by doing a social re- search among certain enterprises and learning from the valuable and suc- cessful experience from them. And we have concluded that the reasons contain familization,the operation pattern affected by the founder＇s author- ity and limitation of funds during operation. Further more, in order to solve the problems referred above, we have summarized three approaches to financing, and the idea of management,the concept of financial manage- ment,as well as a systematic mode. Aimed at the general problem, we have put the emphasis on the successful experience of other enterprises in differ- ent business pattern, and concerned with the fact that the education level of employees in financial department is not satisfied enough at the same time. Finally the conclusions have been draw in the view of both practical and academic.

关 键 词：中小民营经济体 理财能力 解决方案 系统工程模式 

分 类 号：F276.5[经济管理—企业管理] F275[经济管理—国民经济]