创业期企业核心财务问题——兼议双创教育视野下财务管理课程内容体系优化  

Research on Core Financial Issues of Enterprises in the Start-Up Period—Concurrently Discussion on the Optimization of the Content System of Financial Management Courses from the Perspective of Double Innovation Education

作　　者：周浪波[1] 罗爱华[2] 姚晓 ZHOU Liang-bo;LUO Ai-hua;YAO Xiao(Business School,Central South University,Changsha 410083)

机构地区：[1]中南大学商学院 [2]中共湖南省委党校湖南行政学院

出　　处：《财务与金融》2021年第4期64-69,75,共7页Accounting and Finance

基　　金：湖南省教改项目“双创教育视野下财务管理课程建设”。

摘　　要：创业企业是激发创新活力、培育产业生态、解决社会就业的重要力量。与其成长阶段性特征相对应,创业期企业往往面临融资难、投资决策随意、财务不合规等系列财务问题,已成为制约其健康可持续发展的突出因素。本文针对初创期企业典型特征,围绕股权结构设计、项目投资决策和夯实财务管理基础三大核心财务问题进行探讨,并提出基本解决思路和一般性建议。为更好满足创业企业财务实践的需要和创业团队财务知识和能力要求,双创教育视野下现行财务管理课程的内容体系亟需优化,其基本优化思路是切合创业期企业特征,突出重点内容,加强多学科知识整合。Entrepreneurship is an important force that stimulates innovation vitality,cultivates industrial ecology,and solves social employment.Corresponding to the characteristics of its growth stages,enterprises in the start-up period often face a series of financial problems such as financing bottlenecks,arbitrary investment decisions,and financial compliance,which have become prominent factors restricting their healthy and sustainable development.Based on the typical characteristics of start-up enterprises,this paper discusses three core financial issues around the design of equity structure,project investment decision-making and consolidation of financial management foundation,and puts forward basic solutions and general suggestions.In order to better meet the financial practice needs of entrepreneurial enterprises and the financial knowledge and ability requirements of entrepreneurial teams,from the perspective of entrepreneurship education needs,the current financial management content needs to be optimized.The basic optimization ideas are to meet the characteristics of the entrepreneurial enterprise,highlight key content,and strengthen multidisciplinary knowledge integration.

关 键 词：创业企业 财务问题 双创教育 内容优化 

分 类 号：G475[文化科学—教育学]