物流企业会计核算与财务管理存在问题与应对策略  

Problems and Coping Strategies in Accounting and Financial Management of Logistics Enterprises

作　　者：王博琛 陈弘 WANG Bochen;CHEN Hong(School of Accounting,Guizhou University of Finance and Economics,Guiyang 550000,China)

机构地区：[1]贵州财经大学会计学院,贵州贵阳550000

出　　处：《物流科技》2025年第4期28-30,共3页Logistics Sci Tech

摘　　要：随着互联网的持续发展,物流企业的业务数量逐渐增多、业务范围逐渐扩大,对企业会计核算与财务管理规范性的呼声也越来越高。梳理发现,良好的会计核算与财务管理不仅可以掌握企业的成本利润变化与经营现状、获得良好的企业形象与信誉,还能提高企业的竞争力与经营效率、提高其防范与控制风险的能力、保障企业财务运作的规范性及其对信息披露义务的切实履行。然而,很多物流企业在会计核算与财务管理方面都存在问题,包括会计核算缺乏准确性、会计核算标准化不足、资产核算不及时、融资难度大、资金管理粗放,财务风险高且管理体系落后。因此物流企业应制订策略解决这些问题。解决策略主要包括改进会计核算方法以适应物流行业、加强会计信息化应用与建设、多渠道融资增加资金来源、建立精细化财务管理制度,以及建立风险防控系统并完善应收账款管理制度。With the development of the Internet,the business volume of logistics enterprises has gradually increased,the business scope has gradually expanded,and the call for the standardization of enterprise accounting and financial management has become higher and higher.Through combing,it is found that good accounting and financial management can grasp the changes in the cost and profit of the enterprise and its current situation of the operation,obtain a good enterprise image and reputation,improve the competitiveness and operational efficiency of the enterprise,improve the ability to prevent and control risks,and ensure the standardization of the financial operation of the enterprise and the effective fulfillment of the obligation of information disclosure.However,there are problems in the accounting and financial management of many logistics companies,the lack of accuracy and standardization in accounting,the untimely accounting of assets,the difficulty of financing,the extensive management of funds,the high financial risk and the backward management system.Therefore,logistics enterprises should develop strategies to solve these problems.The solutions mainly include improving accounting methods to adapt to the logistics industry,strengthening the application and construction of accounting informatization,increasing the source of funds through multi-channel financing,establishing a refined financial management system,establishing a risk prevention and control system and improving the accounts receivable management system.

关 键 词：物流企业 会计核算 财务管理 

分 类 号：F259.2[经济管理—国民经济]