Preface
Enterprise management includes production management, marketing management and financial management. Financial management is the core of the whole management system, and the financial management goal of an enterprise is the goal of the enterprise. It can be seen that only by taking financial management as the center and coordinating all aspects of the operation management system, can we effectively strengthen enterprise management and promote enterprise development. In China’s small and medium-sized enterprises, a considerable number of them simply pursue sales volume and market share, ignore the core position of financial management, and their management ideas are rigid and backward, which makes the enterprise management limited to the pattern of production and operation management, and the role of enterprise financial management and risk control has not been fully played. At the same time, the management ability and quality of enterprise managers are low. Due to the influence of macroeconomic environment change and system, the problems that hinder the financial management of small and medium-sized enterprises in strengthening the financial management of small and medium-sized enterprises have their own factors and macroeconomic factors. In addition, the imperfection of financial market will inevitably affect the deepening of enterprise financial management reform. This book starts from the current situation of small and medium-sized enterprises in China, based on the modern financial management, through analysis, to find the weaknesses and problems in the financial management of small and medium-sized enterprises, so as to explore the financial audit and management methods suitable for the development of small and medium-sized enterprises, and improve the financial management mechanism, so as to promote the healthy development of small and medium-sized enterprises.
前 言
企业管理包括生产管理、营销管理和财务管理等多个方面，财务管理是整个管理体系的核心，企业的财务管理目标即是企业追求的目标。可见，只有以财务管理为中心，协调运作管理体系的各个方面，才能有效地强化企业管理，促进企业发展。在我国中小企业中，有相当一部分单纯追求销量和市场份额，忽视了财务管理的核心地位，管理思想僵化落后，使企业管理局限于生产经营型管理格局之中，企业财务管理和风险控制的作用没有得到充分发挥。同时，企业管理者的管理能力和管理素质低下。由于受宏观经济环境变化和体制的影响，中小企业在加强财务管理方面遇到的阻碍中小企业的财务管理的问题，有企业自身因素，也有宏观经济因素。另外，金融市场的不完善也必然影响企业财务管理改革的深化等。本书从我国中小企业现状出发，以现代财务管理为依据，通过分析，寻找中小企业财务管理方面的弱点和问题，从而探讨适合中小企业自身发展的财务审计和管理方法，完善财务管理机制，以促进中小企业的健康发展。
Li Wang, female, the Han nationality, senior accountant, born in Taiyuan City, Shanxi Province in December 1976. She graduated from Shanxi University of Finance and Economics majored in accounting. At present she is the director of Financial Sharing Center of Shanxi Traffic Industrial Development Group Co., Ltd. She has successively participated in and presided over the preparation of financial reports, final accounts of project completion, assets and capital verification, economic responsibility audit, special audit investigation, construction and operation of Financial Sharing Center, and organized annual report audit and project audit. She has been rated as an advanced worker by the company for many times.
王丽，女，汉族， 1976 年 12 月生，山西太原人，毕业于山西财经大学会计学专业，高级会计师。现任山西交通实业发展集团财务共享中心主任，先后参与、主持编制财务报告、工程竣工决算报告、清产核资、经济责任审计、专项审计调查、财务共
享中心建设及运营，组织年报审计、工程审计等工作。多次被公司评为先进工作者。
Ming-Ming Guo, female, the Han nationality, born in Dongying City, Shandong Province in March 1987. She graduated from Qingdao Binhai University majored in financial management. She has long been engaged in water conservancy economic direction, unit budget management and internal control system construction, unit performance management and performance evaluation, how to build a comprehensive, whole process, full coverage budget management performance system under the new situation. She won the second and third financial and accounting knowledge competition of the Yellow River Commission in 2015 and 2020, and she is the winner of the whole river party rules, Party discipline and government discipline knowledge competition in 2018.
郭明明，女，汉族， 1987 年 3 月生，山东东营人，毕业于青岛滨海学院财务管理专业。长期从事水利经济方向，单位预算管理与内部控制制度体系建设、单位绩效管理与绩效评价、新形势下如何构建全方位、全过程、全覆盖的预算管理绩效体系等。
获 2015 年、 2020 年黄委第二、三届财会业务知识竞赛优秀选手、 2018 年全河党规党纪政纪知识竞赛优胜选手。
Ping-Ping Tang ,female, the Han nationality, bachelor’s degree, CPC member, senior accountant, registered tax agent, born in Jinan City, Shandong Province in February 1977. She graduated from Shandong Economic University (now as Shandong University of Finance and Economics). She studies on financial management. She is now engaged in financial management in China Railway 14th Bureau Group Co., Ltd. She is the head of the financial department of the central enterprise and an expert judge. She has reviewed the tax schemes of many real estate projects and formulated many internal financial control systems and management systems. She has been awarded as an excellent member of the Communist Party of China for many times. At the same time, she has published many papers in national excellent journals.
唐萍萍，女，汉族， 1977 年 2 月生，山东济南人，毕业于山东经济学院，本科学历，中共党员，高级会计师，注册税务师，研究方向财务管理。现在中铁十四局集团有限公司从事财务管理工作，担任央企的财务部门负责人，担任专家评委，评审过多
个房地产项目的税收方案，制定多个财务内控制度、管理制度，多次获得单位个人先进工作者，被评为优秀共产党员。同时在国家级优秀期刊发表过多篇论文等。
邮箱
地址