改进民营企业财务管理——加强民营企业财务控制的制度化建设

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1、AbstractChineseprivateenterprises,whichoriginatedintheshortageeconomyeraof1980sandgrewwiththeadjustmentofthestate*ownedeconomyinthe1990s,havegainedagreatmomentumintheirdevelopmentinrecentyears.Today,theprivateenterpriseshavebecomeoneofthesignificantsecti

2、onsinsupportingthegrowthoftheeconomy,enhancingemploymentandsustainingsocialstabilityandhavedemonstratedanincreasingprominenceinitsroleandstatusalongwiththeadjustmentofstate-ownedeconomy.Theprivateenterpriseshaveencounteredanimportantopportunityofdevelopm

3、entendowedbythe"DecisiononTheIssuesConcerningtoImprovementofSocialistMarketEconomy”enactedinthe3rdPlenarySessionofthe16NationalCongressofCPC.However,accordingtostatistics,theprivateenterpriseshaveonlyanaveragelifespanofnomorethan2.9years!Andinrecentyears

4、therehasevenbeenasayingthattheprivateenterprisesareSeven-yearItch-Whatshouldbeheldaccountablefortheearlydeathorstuntgrowthofprivateenterprisesintheirearlystages?Amongvariousreasons,themainoneisthatthefinancialmanagementfallsshortoftheneedofthedevelopment

5、oftheenterprises.Inmyopinion,therecurrentlyexisttwoproblemsinthefinancialmanagementofprivateenterprises:oneisthescantawarenessoftheupperechelonsofenterprisesaboutfinancialmanagementandinadequateconceptaboutthecostofcapital,thevalueoftimeandopportunitycos

6、t.Theadministratorsfailtoadjustthewaysoffinancialmanagementatdifferentstagesofdevelopmentfromstrategicprospectiveandignorethecultivationandoptimizationofcorporatecultureaswellastheroleitplaysinenterprises.Theotheristheweaknessofinternalfinancialcontrol,f

7、eaturedbyinstitutionalimperfection,systematicinsufficiencyandindefinitefinancialgoals.DengXiaopingoncesaidthat"Agoodsystemcanpreventtheperpetratorfromdoingevilswhileabadsystemwillspoilawell-doer?1Thus,enhancingtheinstitutionalconstructionoffinancialcontr

8、olisakeytotheimprovementoffinancialmanagementofprivateenterprises,onwhichthispaperwillfocus.Firstofall,thispaperwillbrieflydiscussthefourideastoimprovethefinancialmanagementofprivateenterprisesfromtheprospectiveofahigh-lev