Research On Financial Management Mode Of Small And Micro Enterprises

At the moment when the economic "new normal" is irreversible,the role of small and micro enterprises in the national economy is becoming more and more prominent,and it is of great significance in stimulating China's new industries,new technologies,and new formats.In the meantime,small and micro enterprises have also exposed more and more problems in the development process,especially financial management issues.At present,a considerable number of small and micro enterprises have blindly expanded their business scale,emphasizing profit first,ignoring the core position of financial management,resulting in the lack of motivation for small and micro enterprises in market competition.Therefore,to establish suitable for small micro enterprise of the development of the financial management mode is imminent.This paper focuses on the study of small and micro enterprises in S County.Through on-site visits to small and micro enterprises and discussions with relevant staff,we know the current situation of the financial management mode of small and micro enterprises in S County,study and summarize the main problems existing in the financial management mode of small and micro enterprises,and then find out the countermeasures to optimize and improve the financial management mode of small and micro enterprises in S County.The research of this paper is divided into six chapters: The first part is the introduction,including the research background,research significance,domestic and foreign research review,research ideas and research methods;the second chapter is the theories related to financial management mode,financial management influencing factors.In the third part,the basic situation of small and micro enterprises in S County was investigated by means of questionnaire survey,and the current situation of the financial management mode of the investigated enterprises was deeply analyzed,and the reasons for the centralized financial management mode of small and micro enterprises in S County were obtained.The fourth part discusses the problems existing in the financial management mode of small and micro enterprises in S County,mainly including the low level of enterprise informatization,the unsound organizational structure of the financial department,the lack of effective financial internal control mechanism,the neglect of overall budget management,the backward performance and evaluation mechanism of financial positions,etc.The fifth part introduces the countermeasures to optimize and improve the financial management mode of small and micro enterprises in S County.This paper proposes that the financial management objectives of enterprises should be clarified,the financial management system of enterprises should be improved,the internal control of enterprises should be optimized,the computerized accounting system should be implemented,the overall budget management should be carried out,the professional level of financial personnel should be improved,and the financial analysis and evaluation of enterprises should be improved.The sixth part is the conclusion and prospect.