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私营企业财务管理问题探析
引用本文:吴艳文.私营企业财务管理问题探析[J].西安石油大学学报(社会科学版),2007,16(1):26-29,34.
作者姓名:吴艳文
作者单位:西安财经学院,会计学院,陕西,西安,710061
摘    要:自改革开放以来,我国私营企业快速发展,成为国民经济的重要组成部分,但财务管理水平不高制约着其健康发展。首先阐述了我国私营企业财务管理存在的问题,进而对其影响因素进行分析,最后提出在宏观方面应强调国家和地方政府的作用,在微观方面要从企业内部出发来解决私营企业财务管理活动中存在的问题。

关 键 词:私营企业  财务管理  宏观因素  微观因素
文章编号:1008-5645(2007)01-0026-04
收稿时间:2006-09-06
修稿时间:2006年9月6日

Exploration on the Financial Management Problems of Private Enterprises
WU Yanwen.Exploration on the Financial Management Problems of Private Enterprises[J].Journal of Xi‘an Shiyou University:Social Science Edition,2007,16(1):26-29,34.
Authors:WU Yanwen
Abstract:The private enterprises have developed very quickly and become one important part of our national economy since the adoption of reform and open policy. However, the low level of financial management in those enterprises has become the critical factor to restrict their healthy development. In this paper, the problems existing in the financial management of private enterprise in our country are firstly expounded, followed by the analysis of its influence factors. Finally, it is offered that the problems in the financial management of private enterprises should be solved by emphasizing the functions of the central and local governments in the macroscopic aspect, and by strengthening the inside management of the enterprises in the microscopic aspect.
Keywords:private enterprises  financial management  macroscopic factors  microscopic factors
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