How To Effectively Carry Out Financial Management In Small And Medium-Sized Enterprises

1. support factors.

The supporting elements mainly refer to the policy support, national legal support and financial support of governments at all levels.

(1) lack of policy and legal support.

Over the years, our government has mainly focused on supporting large enterprises in the policy system, especially state-owned enterprises or listed companies. There is no systematic policy support system for small and medium-sized enterprises.

In addition, our country has not yet provided a specialized support law for small and medium-sized enterprises. The relevant laws and regulations of small and medium-sized enterprises are scattered in some legal norms, and mainly focus on the management of enterprises by the government. There are few provisions on the protection of the weak position of SMEs.

(2) preferential policies for financing, taxation and land use tend to be large enterprises.

Large enterprises have preferential policies in financing, taxation and land use. Under the same conditions, large enterprises can get loans preferentially than SMEs.

On the contrary, small and medium-sized enterprises have difficulty in financing, the total number of small and medium-sized enterprises and the gross industrial output value account for the overwhelming majority of the country, but the scale of loans accounts for a small share of the total credit volume of the whole country.

Small and medium-sized enterprises have more taxes and fees, and there is a greater randomness between repeated charges and tax collection. Some government departments regard small and medium-sized enterprises as objects of apportionment of various expenses.

2. Enterprises

Essential factor.

The internal elements of an enterprise include enterprise management mechanism, talent elements and the importance of financial management.

(1) the overall management level needs to be improved.

The overall management level of small and medium-sized enterprises is not high, accounting management is not isolated, it must cooperate with other management departments, and have a more scientific and strict management system, so as to improve the accounting management level of enterprises.

(2) lack of professional management personnel.

Small and medium-sized enterprises are limited by their size, and the division of management is relatively coarse, and the degree of specialization of managers is relatively low.

Especially small and medium-sized enterprises are mostly family run, it is difficult to attract.

Therefore, the managers of small and medium-sized enterprises are often the owners themselves. Even if they are not, the hiring managers are very difficult to reach the same level as those of large enterprises.

(3) the importance of accounting work is not enough, making the accounting management system of small and medium-sized enterprises chaotic.

3. financial internal

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The elements of financial internal organization include the formulation and implementation of accounting management system, the setting up of accounting organization, and the management of accounting personnel.

(1) the accounting management system is not perfect.

Although small and medium-sized enterprises have the accounting management system, because of the highly unified ownership and management rights, the enterprise leaders' centralization is serious, resulting in the responsibility of accounting management regardless of their responsibilities.

(2) the establishment of accounting institutions is not standardized, and the division of responsibilities is not clear.

The establishment of large and medium-sized enterprises is relatively scientific and standardized, the division of responsibilities of personnel is clear, and the financial accounting department under general accountants is generally implemented, which establishes the important position of financial accounting in enterprise management.

Because small and medium-sized enterprises are mostly family management organizations, accounting organizations usually adopt vertical management mode, and their management span is small and narrow.

Due to the limitation of scale, finance and manpower, post placement in accounting institutions of small and medium-sized enterprises is easy to produce overlapping phenomenon, which affects the function of accountants, especially the internal control of enterprises.

(3) the accountants are not standardized in operation, the mobility of personnel is large, and the quality needs to be improved.

Because the working environment, salary and promotion opportunities of large enterprises are superior to those of small and medium-sized enterprises, the accountants of large enterprises are relatively stable, their enthusiasm and enthusiasm for work are high, and the requirements of large enterprises for employees are relatively strict.