外文文獻(xiàn)翻譯---中小型企業(yè)財(cái)務(wù)管理中存在的問題及其對(duì)策

1、<p><b>　　中文3070字</b></p><p><b>　　1963單詞</b></p><p>　　本科畢業(yè)設(shè)計(jì)（論文）</p><p>　　外文參考文獻(xiàn)譯文及原文</p><p>　　系 部 會(huì)計(jì)學(xué)系 </p><p>　　

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3、p><p>　　2012年 2 月 9 日</p><p>　　中小型企業(yè)財(cái)務(wù)管理中存在的問題及其對(duì)策</p><p>　　中小型企業(yè)在中國(guó)經(jīng)濟(jì)發(fā)展中發(fā)揮著重要的作用。統(tǒng)計(jì)數(shù)據(jù)表明，在工商行政管理局登記在冊(cè)的企業(yè)中，中小型企業(yè)占了99%，產(chǎn)值和利潤(rùn)分別占總額的60%和40%。此外，中小型企業(yè)所提供了75％的城鎮(zhèn)就業(yè)機(jī)會(huì)?？梢娖錇橹袊?guó)的穩(wěn)定和經(jīng)濟(jì)繁榮作出了重要貢獻(xiàn)。<

4、;/p><p>　　雖然中小型企業(yè)在國(guó)民經(jīng)濟(jì)中占有重要地位，對(duì)中國(guó)經(jīng)濟(jì)發(fā)展與社會(huì)穩(wěn)定具有很重大的意義。但是，中小型企業(yè)發(fā)展的主要障礙是缺乏有效的財(cái)務(wù)管理。本文分析了當(dāng)前中小型企業(yè)財(cái)務(wù)管理中存在的問題，并就改善中小型企業(yè)財(cái)務(wù)管理提出了相應(yīng)對(duì)策。</p><p>　　1.中小型企業(yè)的財(cái)務(wù)管理現(xiàn)狀</p><p>　　自從21世紀(jì)以來，中國(guó)的中小型企業(yè)的蓬勃發(fā)展，在經(jīng)濟(jì)增長(zhǎng)和

5、社會(huì)發(fā)展中發(fā)揮著非常重要的作用。據(jù)財(cái)政部統(tǒng)計(jì)數(shù)據(jù)，直到2005年底，中小型企業(yè)總數(shù)已超過1000萬，占中國(guó)企業(yè)總數(shù)的99%。中小型企業(yè)提供了75％的城鎮(zhèn)就業(yè)機(jī)會(huì)，工業(yè)企業(yè)的總產(chǎn)值、銷售收入、實(shí)現(xiàn)的利得稅和出口額分別占總數(shù)的60%、57%、40%和60%，上繳的稅收已經(jīng)接近了國(guó)家稅收總額的一半。中小型企業(yè)承載著超過75%的技術(shù)革新和超過65％的專利發(fā)明，他們以其靈活的經(jīng)營(yíng)機(jī)制和積極創(chuàng)新活動(dòng)，為經(jīng)濟(jì)發(fā)展提供了增長(zhǎng)的最根本動(dòng)力。近年來，中國(guó)中

6、小企業(yè)的消亡率將近70%，大約有30%的中小型企業(yè)存在赤字。中小型企業(yè)應(yīng)該如何建立現(xiàn)代企業(yè)制度，加強(qiáng)財(cái)務(wù)管理，并科學(xué)地進(jìn)行資本運(yùn)作以謀求自身的健康發(fā)展，是我們密切關(guān)注的一個(gè)問題。</p><p>　　2.中小型企業(yè)財(cái)務(wù)管理中存在的問題</p><p>　?、?財(cái)務(wù)管理理念滯后，而且方法保守</p><p>　　中小型企業(yè)由于管理者自身知識(shí)水平的限制，使得企業(yè)的管理能

7、力和管理質(zhì)量較低。他們的管理思想已經(jīng)不適合現(xiàn)代企業(yè)，并且大多數(shù)企業(yè)領(lǐng)導(dǎo)人缺乏財(cái)務(wù)管理的理論和方法，忽視了企業(yè)資本運(yùn)作的作用。管理者既不重視財(cái)務(wù)事，也不參與企業(yè)政策的制定和相關(guān)管理活動(dòng)。因此，財(cái)務(wù)管理無法發(fā)揮其應(yīng)有職能，從而導(dǎo)致企業(yè)缺乏現(xiàn)代財(cái)務(wù)管理的理念，也無從去培訓(xùn)合格的財(cái)務(wù)人員。</p><p>　?、?財(cái)務(wù)管理工作基礎(chǔ)薄弱，缺乏財(cái)務(wù)監(jiān)督</p><p>　　財(cái)務(wù)管理的組織結(jié)構(gòu)不合理，企

8、業(yè)內(nèi)部控制系統(tǒng)沒有執(zhí)行力。因此，很難發(fā)揮其監(jiān)督和控制作用。</p><p>　　注重實(shí)踐而不是輕松財(cái)務(wù)人員的培訓(xùn)，密切關(guān)注會(huì)計(jì)核算和會(huì)計(jì)計(jì)算，忽視財(cái)務(wù)管理部門，降低其在企業(yè)管理中的地位。具體表現(xiàn)為：現(xiàn)金管理不嚴(yán)密從而導(dǎo)致閑置資金不足，存貨控制能力較差，應(yīng)收賬款控制效率低下。</p><p>　?、?融資困難，資金嚴(yán)重不足</p><p>　　一般來說，中小型企業(yè)的

9、規(guī)模相對(duì)較小，業(yè)務(wù)比較單調(diào)，資金投入量較大，不利于抵抗風(fēng)險(xiǎn)。因此，銀行難免會(huì)有“愛惜貸款”，“謹(jǐn)慎貸款”的行為，對(duì)信貸事項(xiàng)的貸款審查有著非常嚴(yán)格的審批程序；其次，小型企業(yè)的經(jīng)營(yíng)活動(dòng)的透明度較差，擔(dān)保主體無法準(zhǔn)確地貫徹落實(shí)，很難和銀行進(jìn)行良好的溝通合作，并且銀行和企業(yè)雙方的信息不對(duì)稱；再次，金融中介機(jī)構(gòu)并不是很完善，很少有金融中介機(jī)構(gòu)和貸款擔(dān)保機(jī)構(gòu)給予中小型企業(yè)貸款。</p><p>　　⑷ 投資的能力并不十分科學(xué)

10、</p><p>　　由于中小型企業(yè)規(guī)模都比較小，資金來源主要是貸款，這使得他們的投資能力相對(duì)較弱。因此，他們往往追求短期的投資項(xiàng)目，總想盡快收回投資。由于投資者的投資決策水平不高，在投資之前沒有進(jìn)行科學(xué)地投資分析，并且完全沒有投資前的風(fēng)險(xiǎn)預(yù)測(cè)，但是他們卻又渴望能夠擁有大量的投資項(xiàng)目。其結(jié)果是“病急亂投醫(yī)”，從而導(dǎo)致缺少投資和投資風(fēng)險(xiǎn)增加。</p><p>　?、?內(nèi)部控制制度不完善，日常

11、管理環(huán)節(jié)薄弱</p><p>　　目前，大部分中小型企業(yè)的內(nèi)部控制制度并不完善，其內(nèi)部控制并不包括所有的部門和人員。因此，它并不能滲入企業(yè)的各個(gè)業(yè)務(wù)領(lǐng)域和每一個(gè)操作環(huán)節(jié)。這導(dǎo)致注冊(cè)會(huì)計(jì)師在對(duì)中小型企業(yè)進(jìn)行審計(jì)時(shí)，出現(xiàn)計(jì)算和檢查結(jié)果不盡真實(shí)，會(huì)計(jì)信息嚴(yán)重失真的現(xiàn)象。中小型企業(yè)一般具有人員少，市場(chǎng)小，資金少，規(guī)模小，并且不愿高薪聘請(qǐng)財(cái)務(wù)管理員的特征，以致財(cái)務(wù)管理成為企業(yè)管理的盲點(diǎn)。</p><p&

12、gt;　　3.提高中小型企業(yè)財(cái)務(wù)管理水平的對(duì)策</p><p>　　著眼于中小企業(yè)的發(fā)展中的各種矛盾和問題，應(yīng)該采取有效措施，以更具成本效益的方式來建立中小型企業(yè)的發(fā)展空間。為了更好地解決問題，我們必須同時(shí)采取各種測(cè)量，大力提高企業(yè)的整體素質(zhì)。</p><p>　?、?全方位提升企業(yè)的財(cái)務(wù)管理理念，調(diào)整財(cái)務(wù)管理結(jié)構(gòu)</p><p>　　企業(yè)行政管理的中心就是建立財(cái)務(wù)

13、管理制度，它是企業(yè)的治理結(jié)構(gòu)和組織管理等各方面理念的內(nèi)在要求。應(yīng)該從理論上改善財(cái)務(wù)管理的重要性和理論知識(shí)的必要性的認(rèn)識(shí)，確立財(cái)務(wù)管理在現(xiàn)代企業(yè)管理的中心地位，提前成立事中和事后的全方位財(cái)務(wù)控制體制，由財(cái)務(wù)管理的內(nèi)容進(jìn)行擴(kuò)展，改進(jìn)財(cái)務(wù)工作的程序，以改善財(cái)務(wù)管理工作、促進(jìn)財(cái)務(wù)管理體制的轉(zhuǎn)變。</p><p>　　⑵ 完善內(nèi)部財(cái)務(wù)控制系統(tǒng)</p><p>　　加強(qiáng)財(cái)務(wù)管理和財(cái)務(wù)控制，通過規(guī)范物資

14、采購(gòu)，接收，銷售及樣品的管理工作，使?fàn)I業(yè)與記錄分離，形成有力的內(nèi)部控制制度。加強(qiáng)庫存控制，盡可能精簡(jiǎn)過期的庫存物資和材料，防止資金損失，并以科學(xué)的方法保證資本的最佳結(jié)構(gòu)。加強(qiáng)應(yīng)收賬款管理，根據(jù)賣家的信用等級(jí)選擇合適的付款方式，定期檢查應(yīng)收賬款，并嚴(yán)格控制賬齡，完成資金的籌集管理。</p><p>　　⑶ 規(guī)范發(fā)展，增加融資渠道，創(chuàng)造條件，解決資金困難</p><p>　　完善金融企業(yè)制度：

15、為了滿足中小型企業(yè)的融資需求，商業(yè)銀行應(yīng)簡(jiǎn)化審查和批準(zhǔn)環(huán)節(jié)，開發(fā)信貸品種，提高服務(wù)水平。</p><p>　　成立中小型企業(yè)的金融機(jī)構(gòu)，建立中小型企業(yè)商業(yè)銀行，重點(diǎn)推進(jìn)中小型企業(yè)的發(fā)展。政策性銀行將主要供應(yīng)中小型企業(yè)在啟動(dòng)時(shí)購(gòu)置企業(yè)固定資產(chǎn)所需要的中長(zhǎng)期貸款。對(duì)于中小型企業(yè)，他們需要免息或者低息貸款。中小型企業(yè)商業(yè)銀行可由城市合作銀行、城市或者農(nóng)村合作社轉(zhuǎn)變而來。這些區(qū)域性銀行要發(fā)揮對(duì)當(dāng)?shù)氐慕?jīng)濟(jì)條件比較熟悉的特點(diǎn)

16、，以便服務(wù)于中小型企業(yè)。</p><p>　　以更具成本效益的方式促進(jìn)中小型企業(yè)的融資：拓寬中小型企業(yè)，特別是小中型高科技企業(yè)融資渠道。積極發(fā)展資本市場(chǎng)，采取改制，兼并，聯(lián)合等各種形式進(jìn)行改革，以便吸收民間資本，私人資本和外國(guó)資本的參與。這有利于促進(jìn)中小型企業(yè)逐步向大型企業(yè)、企業(yè)集團(tuán)，集團(tuán)公司、跨國(guó)公司等方向發(fā)展。</p><p>　　⑷ 重視項(xiàng)目的可行性，進(jìn)行真確的投資決策，努力降低投資

17、風(fēng)險(xiǎn)</p><p>　　一個(gè)投資項(xiàng)目是否能夠如期償還貸款，涉及到很多方面的因素：首先，投資方向應(yīng)該適當(dāng)；其次，要選擇合適的投資方式，并且投資開支要與現(xiàn)金流相對(duì)應(yīng)，再通過嚴(yán)格的程序進(jìn)行投資。認(rèn)真貫徹設(shè)計(jì)好的每個(gè)投資環(huán)節(jié)，防止由于投資決策失誤而導(dǎo)致的財(cái)務(wù)風(fēng)險(xiǎn)。政府部門應(yīng)加強(qiáng)對(duì)中小型企業(yè)的引導(dǎo)，對(duì)于創(chuàng)業(yè)初期的中小型企業(yè)，政府部門應(yīng)該幫助他們選擇容易入手的行業(yè)，完善更具成本效益的投資環(huán)境，以減少投資的盲目性。</

18、p><p>　?、?加強(qiáng)中小型企業(yè)的內(nèi)部控制和資金管理制度</p><p>　　加強(qiáng)中小型企業(yè)內(nèi)部的控制和管理制度，建立完善的內(nèi)部控制制度，是規(guī)范中小型企業(yè)財(cái)務(wù)管理制度的最重要環(huán)節(jié)。</p><p>　　落實(shí)企業(yè)內(nèi)部各部門財(cái)務(wù)管理的實(shí)施，最大限度發(fā)揮資金的作用。加強(qiáng)財(cái)產(chǎn)管理制度，建立和完善企業(yè)內(nèi)部轉(zhuǎn)移貨物和材料的控制制度，設(shè)置規(guī)范的物資采購(gòu)、接收、銷售及樣品管理程序。為

19、形成內(nèi)部監(jiān)管制度必須做到賬物分離。</p><p>　?、?改善中小型企業(yè)的成長(zhǎng)環(huán)境</p><p>　　完善資本市場(chǎng)，擴(kuò)大直接融資渠道，進(jìn)一步改善中小型企業(yè)的融資擔(dān)保體制。就各部門根據(jù)他們自己的政策規(guī)范，以自己的方式解決問題來說，政府部門應(yīng)加強(qiáng)相關(guān)法律法規(guī)的建設(shè)，出臺(tái)或改善有利于中小型企業(yè)盡快融資的優(yōu)惠政策。中小型企業(yè)可向政府尋求適當(dāng)支持，通過客觀穩(wěn)定的融資機(jī)制，為它提供貸款擔(dān)保，信息，

20、培訓(xùn)等全方位的服務(wù)。建立中小型企業(yè)的發(fā)展基金，加快提升中小型企業(yè)的信用擔(dān)保體系，為中小型企業(yè)理性融資服務(wù)。</p><p><b>　　4. 結(jié)論</b></p><p>　　總而言之，隨著經(jīng)濟(jì)全球化的加深和中國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展，中小型企業(yè)將面臨更為嚴(yán)峻、更加困難的挑戰(zhàn)。他們必須在夾縫中尋求生存和發(fā)展，光靠提升企業(yè)員工素質(zhì)是遠(yuǎn)遠(yuǎn)不夠的。只有通過全方位的政策支持和加強(qiáng)財(cái)務(wù)

21、管理，規(guī)范會(huì)計(jì)秩序，創(chuàng)造一個(gè)良好的發(fā)展環(huán)境，并充分利用中國(guó)國(guó)民經(jīng)濟(jì)從而得到平衡發(fā)展，才能促進(jìn)中國(guó)中小型企業(yè)的成長(zhǎng)。 </p><p>　　The existing problems and countermeasures of financial management in small and medium enterprises</p><p>　　Small and medium en

22、terprises play an important role in the economic development of China. The statistical data indicate that small and medium enterprises which register in Administration for Industry and Commerce account for 99%, output va

23、lue and profit account for 60%, 40% respectively. Moreover, small and medium enterprises have offered 75% of the urban employment opportunities. Small and medium enterprises made important contribution to Chinese stabili

24、ty and economic prosperity.</p><p>　　Current situation of financial management in small and medium enterprises</p><p>　　Since the start of the 21st century, the flourishing development of small

25、and medium enterprises of China, play a very important role in the economic growth and social development. According to statistical data of the Ministry of Finance, by the end of 2005, the total number of small and mediu

26、m enterprises has already exceeded 10 million, accounts for 99% of enterprise’s total number of China. Small and medium enterprises Have offered 75% of the urban employment opportunities, The gross output o</p>&l

27、t;p>　　system to strengthen the financial management, and carry on the capital operation scientifically, is the question that we pay close attention to.</p><p>　　The existing problem of financial managemen

28、t in small and medium enterprises</p><p>　　The financial management idea lags behind, and the method is guarded</p><p>　　The administrators of small and medium enterprises are restricted by thei

29、r own knowledge, managerial ability and low management quality. Their manage ideas are out of date, and the leaders of most enterprises are lack of theory and method of financial management, ignoring the role in enterpri

30、se’s capital operation. The administrators do not pay attention to the financial affairs and participate in policy making and management activities themselves. Therefore, the function of financial management</p>&

31、lt;p>　　The financial management working foundation is weak, and the financial supervision is unstressed</p><p>　　The organizational structure of financial administration is unreasonable. The enterprise’s

32、internal control system performs no use. Therefore, it is difficult to play the role of supervising and controlling.</p><p>　　Laying stress on using instead of making light of training financial staff, payin

33、g close attention to accountant checks and calculates, ignoring financial administrations, which have desalinized the position in business administration of financial management. They were shown in details below: Cash ma

34、nagement is not tight which leads to funds unused or insufficient, the inventories control ability is bad, and the account receivable control is inefficiency.</p><p>　　Financing difficulty, the fund is serio

35、usly insufficient</p><p>　　Generally speaking the scale of small and medium enterprises is relatively small, the business is monotonous, fund input amount is great, and it is bad to resist risk. Therefore, t

36、he bank unavoidably has “cherishes the loan”, “careful loan” behavior, and the examination for credits loan in demand approval procedures is extremely strict; secondly, the transparency of the business activities of smal

37、l and medium enterprises is poor. Guarantee subject is unable to implement precisely, which is diffi</p><p>　　Investment ability is relatively weak with less scientific</p><p>　　Because small an

38、d medium enterprises are relatively small, the capital sources of investment are mostly loan fund, which make their ability of investment relatively weak. So they often pursue the short-term goal on the investment projec

39、t, always want to regain investment as soon as possible. Since investors’ decision level for investment is not high, and there is no scientific investment analysis that proved before investing activities, and there is no

40、 risk fully predicting before investment, bu</p><p>　　The internal control system is imperfect, and daily management links are weak</p><p>　　At present, the internal controls systems of most sma

41、ll and medium enterprises are not complete that not including all departments and personnel. Therefore, it has not oozed enterprise each business field and each operation link, which confuse accountant's working orde

42、r of small and medium enterprises and result in check and</p><p>　　calculate is unreal, accounting information distorted phenomenon is serious. Small and medium enterprises often character as few numbers of

43、people, small market, little fund, small scale, and reluctant to hire high salary paid financial administrator, thus make the financial administration of enterprises become a blind spot.</p><p>　　Improve the

44、 financial management countermeasures of small and medium enterprises</p><p>　　Focus on the problems and contradictions in the development of small and medium enterprises and take the effective measures that

45、 building the development space for small and medium enterprises in a more cost-effective manner. For better solve the problem, we must take various measurements simultaneously, make great efforts to improve the overall

46、qualities of enterprises.</p><p>　　Upgrade enterprise’s financial management idea omni-directionally, promote the financial administrative structure</p><p>　　The central idea of administration i

47、s to establish the financial management. It is the internal requirement of enterprise idea through each aspect of enterprise’s corporate governance structure and organizational management. The ones that should improve fi

48、nancial management importance and necessity theoretically knowledge again, establish financial administration centre status in modern business administration, set up in advance, in and afterwards the omni-directional fin

49、ancial affairs control s</p><p>　　Set up and complete the internal financial control system</p><p>　　Strengthen finance management and financial affairs control through standardizing the operati

50、on of purchase of goods and materials, receiving, selling and sample management, separated management and record to form the strong inside control. Strengthen the control over stock, compress the stock goods and material

51、s out of date as much as possible, prevent the fund from being dull, and guarantee the best structure of the fund of stock by scientific method. Strengthen the management of the account r</p><p>　　Regulate d

52、evelopment, increase the financing channel, create the condition and solve the problem of fund difficulty</p><p>　　Improve the financial enterprises’ system: Commercial bank should simplify their examination

53、 and approve links, develop credit variety, raise the service level, in order to meet the reasonable fund demand of small and medium enterprises;</p><p>　　Set up the financial institutions of small and mediu

54、m enterprises: Set up the policy and commercial banks of small and medium enterprises. Specially foster the development of small and medium enterprises. The policy bank will mainly supply small and medium enterprises wit

55、h the medium and long-term bank loan of the fixed assets in the course of starting the enterprises. For small and medium enterprises, they need the support of release free interest, pay interest and low-interest loan. Th

56、e commer</p><p>　　Develop direct financing of small and medium enterprises in a more cost-effective manner: Widen small and</p><p>　　medium enterprises, especially the financing channel of small

57、 and medium-sized enterprises for high technology. Develop the capital market actively, take the various forms of reforming system, annexing, uniting etc. to absorb folk capital, private capital and foreign capital to pa

58、rticipate in by shares, which make the economic scale of small and medium enterprises strengthen gradually and develop towards large-scale enterprise, enterprise group, group company, and trans-corporation.</p>&l

59、t;p>　　3.4 Pay attention to the feasibility of the project, carry on the investment decision correctly, and make great efforts to reduce the investment risk</p><p>　　If an investment project has good repay

60、ments, it will involve the factors in many aspects: The investment orientation should first be appropriate, secondly, choose the investment mode suitable and investment spending should match cash flowing. And then make t

61、he strict and normal investment procedure. Investment project must by feasibility analysis and the whole course of the project should be supervised. Design each stages investment activity meticulously and implement, prev

62、ent the financial ris</p><p>　　3.5 Strengthen the internal control system of small and medium enterprises, strengthen fund administration</p><p>　　Strengthening the inside control and managemen

63、t of small and medium enterprises, setting up and completing the internal control system are the important links of small and medium enterprises to standardize the financial management.</p><p>　　Strengthen f

64、inance management and implementation to each functional department inside enterprises, maximum the fund application. Strengthen the property control system, set up and complete the internal control system of handing of g

65、oods and materials of the property. Set up normal operation sequence in purchasing of goods and materials. Receiving, selling and sample management, control over property and record must be separated, in order to form st

66、rong inside lag. We should check and make an inv</p><p>　　3.6 Improve the external development environment condition of small and medium enterprises</p><p>　　Improve the capital market, expand

67、the direct financing channels, and further improve financing assurance system of small and medium enterprises. As for the each department acting on its own policy and the realistic problem of doing things in his own way,

68、 the government should strengthen the construction of relevant laws and regulations, make or improve the preferential policy which is favorable to financing of small and medium enterprises as soon as possible. From requi

69、ring the country for appr</p><p>　　of small and medium enterprises, serve financing rationally for small and medium enterprises.</p><p>　　Conclusion</p><p>　　In a word, with the dev

70、elopment of market economy of China, the forming of the economic globalization, small and medium enterprises will face more severe challenges and meet more difficulties in the competition. They should seek survival and d

71、evelopment in the crack. It is far from enough to improve one's own quality by small and medium enterprises. Only though the omni-directional support policy and strengthening the financial administration, standardizi

72、ng the accounting order, creating a good </p><p>　　References:</p><p>　　[1] CHENG Yong. (2007). Rational thinking of medium and small financial administration of enterprise. Modernization of the

73、 Market, (2).</p><p>　　[2] QIN Shao-qing. (2007). Dissolve the thinking of the predicament of medium and small financial administration of enterprise.</p><p>　　The Accountant’s Friend, (6).</

74、p><p>　　[3] One is Generous. (2007). Strengthen the thinking of medium and small financial administration of enterprise. Modernization of the Market, (2).</p><p>　　[4] DUAN Jin-ting. (2007). Talk a

75、bout the limitation of medium and small financial administration of enterprise. Scientific and Technological Information, (2).</p><p>　　[5] LI Guo-sen. (2007). Discuss problem and countermeasure existing in

76、the medium and small financial administration of enterprise lightly. Sci-tech Consultation Leader, (1).</p><p>　　[6] Netherworld Hero. (2007) Discuss problem and countermeasure existing in the medium and sma

77、ll financial administration of enterprise lightly. Science of Straits, (2).</p><p>　　[7] XU Xiao-nan & WEI Xiao-hong. (2007). Simply analyse current situation and countermeasure of medium and small finan

78、cial administration of enterprise of our country. Science and Technology of the Inner Mongol and Economy, (12).</p><p>　　[8] LAI Jun-qing. (2007). Strengthen the medium and small financial administration of

79、enterprise and make the harmonious social economic base. The Accountant’s Friend, (2).</p><p>　　[9] SUN Ji-shuo & SUN Yu. (2007). Try stating several questions of medium and small financial administratio

80、n of enterprise.</p><p>　　Economy of Tianjin, (12).</p><p>　　[10] CHEN Shu-lan. (2006). The financial problems of management and countermeasures of small and medium-sized enterprises. The Compre