中小企业财务管理制度设计探讨

中小企业所面临的资金与制度桎梏常常是制约企业发展的瓶颈。高效、完善的财务管理制度是中小企业在激烈的市场竞争中发展的内部动力机制。作者从财务总监角度分析了中小企业财务活动的特殊性和财务总监工作的特点 ,对财务管理制度的设计与运作进行了探讨

Probe into Financial Management of Small and Middle-sized Business

High efficient and perfect financial management system is the motive power of small and middle-sized business(SMBS) in the fierce competition of market. However, these businesses are often confronted with shortage of funds and systematic shackles. From the point of view of a chief accountant, the paper focuses on the following points: 1). the particularity of financial management in SMBS; 2). the role a chief accountant plays; 3). the design and implementation of financial management system.