本文關(guān)鍵詞：經(jīng)濟(jì)轉(zhuǎn)型期商貿(mào)類中小企業(yè)財務(wù)管理風(fēng)險與防控策略　出處：《商業(yè)經(jīng)濟(jì)研究》2016年19期 　論文類型：期刊論文

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【摘要】：我國經(jīng)濟(jì)的迅猛發(fā)展增加了企業(yè)的市場競爭壓力,進(jìn)而迫使商貿(mào)類中小企業(yè)轉(zhuǎn)型升級。經(jīng)濟(jì)轉(zhuǎn)型背景下商貿(mào)類中小企業(yè)處于財務(wù)管理風(fēng)險暴露高峰期。本文闡述了商貿(mào)類中小企業(yè)財務(wù)管理面臨的困境;從財務(wù)管理理念問題、財務(wù)內(nèi)控制度體系問題及財務(wù)預(yù)警系統(tǒng)問題等方面剖析經(jīng)濟(jì)轉(zhuǎn)型背景下商貿(mào)類中小企業(yè)財務(wù)管理風(fēng)險誘因;最后文章從創(chuàng)新商貿(mào)類中小企業(yè)財務(wù)管理理念、完善商貿(mào)類中小企業(yè)財務(wù)內(nèi)部控制制度體系、健全財務(wù)風(fēng)險預(yù)警系統(tǒng)等方面,給出經(jīng)濟(jì)轉(zhuǎn)型期商貿(mào)類中小企業(yè)財務(wù)風(fēng)險控制的具體對策。
[Abstract]:The rapid development of China's economy has increased the market competition pressure of the enterprises, and then forced the transformation and upgrading of small and medium-sized business enterprises. Under the background of economic transformation, small and medium-sized business enterprises are at the peak of exposure to financial management risk. This paper expounds the business financial management of SMEs facing difficulties; analysis under the background of economic transformation in the trading of small and medium-sized enterprises financial management risk factors from the aspects of the concept of financial management, financial internal control system and financial early-warning system problems; finally, from a new business of small and medium-sized enterprises financial management concept, improve business and financial internal enterprise control system, perfect the financial risk early warning system, given the economic transition period of business financial risk control of SMEs countermeasures.
【作者單位】： 河南經(jīng)貿(mào)職業(yè)學(xué)院;
【分類號】：F715.5;F721
【正文快照】： 問題的提出我國正處于宏觀經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)型與產(chǎn)業(yè)經(jīng)濟(jì)結(jié)構(gòu)升級的歷史關(guān)鍵期。宏觀經(jīng)濟(jì)轉(zhuǎn)型升級的成敗不僅決定我國宏觀經(jīng)濟(jì)可持續(xù)發(fā)展能力,而且對構(gòu)成我國實體經(jīng)濟(jì)主體的中小企業(yè)的財務(wù)安全管理水平造成顯著沖擊。商貿(mào)類中小企業(yè)的財務(wù)管理風(fēng)險首先表現(xiàn)為財務(wù)理念相對陳舊。

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