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1、小微企业财务管理外文文献翻译(含：英文原文及中文译文)文献出处：JimmyMbroh.TheResearchofSmallandMicroBusinessFinancialManagement[J].AfricanJournalofBusinessManagement,2015,5(14):55-65.英文原文TheResearchofSmallandMicroBusinessFinancialManagementJimmyMbrohSmallandmicroenterprisesarecollectivelyrefer
2、redtoassmallbusinesses,micro-enterprises,family-runenterprises,andindividualindustrialandcommercialhouseholds.Theyarewidelydistributedandnumerousinnumberandhaveanirreplaceableimportantroleandroleinthenationaleconomy.Duetothesmallscaleofoperationofsmallandmicroent
3、erprises,limitedfunds,relativelysimplebusiness,simpleorganizationalstructure,lackoforganizationalsystems,limitedpersonnel,lackofscientificinternalmanagement,itisparticularlyeasytooverlooktheimportantroleoffinancialwork,affectingitsstandardizedoperationandhealthyd
4、evelopment.1Themainissuesoffinancialmanagementforsmallandmicroenterprises1.1ThebusinessownerlacksawarenessoffinancialmanagementandthequalityoffinancialpersonnelislowSmallandmicrobusinessownersarelaggingbehindinbusinessphilosophy.Themosttypicalmodelforsmallandmicr
5、obusinessmanagementisthehighdegreeofunityofownershipandmanagementrights.Theinvestorsofanenterprisearealsotheoperators.Intheseenterprises,theleadershipofenterprisesishighlycentralized,andtheownermanageswithexperienceandfeeling,oftenpursuingThemaximizationofbenefit
6、sistheultimategoaloffinancialmanagement.Smallandmicrobusinessownersusuallyonlypayattentiontothesalesofproducts.Aslongassalesvolumecontinuestoincreaseandincomescontinuetoclimb,companiescaneasilyoverlookfinancialmanagementandsimplyusefinancialpersonnelasbookkeeping
7、personnelinsteadofraisingfinancialmanagementtomanagementtools.Theproblemoffinancialmanagementwillnotbeexposedandthecontradictionswillnotbeprominent.However,onceaproblemarisesinthebusinessoperations,thecashflowwillbeineffectiveorevenseriouslydepleted,anditwillbeim
8、possibletoimmediatelyusefinancialmanagementtoolstoresolvethecrisis.Thismaycausethecompanytosuffermajorlossesandevenfacebankruptcy.Theconceptofsmallandmicrobusi
