基于可持续发展的中小企业财务战略管理研究

发布时间：2018-02-13 18:21

本文关键词： 中小企业可持续发展财务战略　出处：《河南大学》2012年硕士论文　论文类型：学位论文

【摘要】：中小企业是我国国民经济的重要组成部分，构造我国市场经济主体，推动经济发展，带动社会就业，促进社会稳定，在国民经济和社会发展中发挥着难以替代的作用。有数据统计，截止到2008年全国中小企业己有超过3100万家，占企业总数的95％以上，其工业总产值及实现的利税分别占总值的60％和40％，提供了75％的城镇就业岗位，以及贡献了出口总额的60％，为我国市场经济的快速发展和市场的持续繁荣做出了巨大贡献。金融危机之后，由于世界范围内经济的不景气，以及我国宏观调控政策发生的变化，中小企业正面临着融资难的问题，同时由于通货膨胀造成的企业生产所需的原材料价格涨幅较大以及用工成本加大，种种因素导致企业的利润降低等严峻挑战。同时，由于未来十二·五发展期间，国家要逐步转变经济发展模式，对于那些原先过分依赖资源消耗，依赖廉价劳动力，并且靠产品价格低廉作为主要竞争力的中小企业而言，未来的发展情况将会更加艰难，因而随之而来的是有很多中小企业破产倒闭。究其原因，发现这些企业中有接近半数是由于财务问题导致破产，，可见财务问题成为困扰着我国中小型企业的最普遍难题。进一步研究发现，这些中小企业过分追求销量和市场份额，使企业管理局限于生产经营型管理格局之中，而忽视了财务战略管理的核心地位。由此可见，如何建立起比较完善的财务战略管理机制，成为中小企业亟待解决的问题，同时这也是中小企业要实现可持续发展战略，必不可少的重要条件。然而，随着经济环境的不断发展变化，原有的财务战略管理理论已经不能够完全承担起为企业发展做指导的作用了。中小企业的管理者面对如此困难的形势，迫切需要站在能够实现企业可持续发展的财务战略管理这一战略性的高度去为企业谋划，以实现企业的可持续发展。而财务战略管理不是单纯的财务管理，它是管理者指为谋求企业资金均衡有效的流动和实现企业整体战略而进行的长期的谋划。同时随着全球经济进入后金融危机时代，低碳经济这一可持续发展的经济发展观越来越多的被提及，这也将成为以后经济发展的潮流。本文针对中小型企业在我国经济社会中的作用及地位，发现中小企业发展中存在的主要问题，从管理学的角度对我国中小企业财务战略管理环境进行了优劣势分析，论证可持续发展财务战略管理的可行性，并且为中小企业财务战略管理的制定，提出较完整的体系、结构、方法论和评价体系。通过该体系，系统的分析了中小企业在发展中的内部条件的优劣势和外部条件的机遇与威胁，并且将可持续发展引入财务战略管理，用可持续发展的思想指导中小企业策划财务战略管理。在后金融危机时代，本文的研究不仅对中小企业依据其自身特点制定财务战略管理，具有理论上的指导意义，更有助于整合企业的资源，实现资源优化配置，增加经济效益，最终使企业实现更快更好可持续的健康发展。
[Abstract]:Small and medium-sized enterprises is an important part of our national economy, construction of our country market economy, promote economic development, promote social employment, promoting social stability, play an irreplaceable role in the national economic and social development. There are statistics, as of 2008 of small and medium-sized enterprises throughout the country has more than 3100 million, accounting for more than the total number of enterprises 95%, its total industrial output and achieve profits accounted for 60% of GDP and 40%, with 75% of urban jobs, and contributed 60% of total exports, made a great contribution to sustained prosperity for the rapid development of China's market economy and market.
After the financial crisis, the world economic downturn, and the change of China's macro-control policy, small and medium-sized enterprises are facing financing difficulties, and at the same time, due to the inflation caused by the production of raw materials prices rose significantly and labor costs increase, various factors lead to lower corporate profits and other challenges. At the same time, because during the next twelve - five developing countries will gradually change the mode of economic development, for those who had over reliance on resource consumption, rely on cheap labor and low price as the main products on the competitiveness of small and medium enterprises, the future development will be more difficult, so there is a lot of small and medium-sized enterprises in bankruptcy. The reason, found that nearly half of those enterprises had due to financial problems lead to bankruptcy, financial problems plagued become visible in China The most common problem of small and medium-sized enterprises is further research. It is found that these small and medium-sized enterprises are too much in pursuit of sales and market share, so that business management is limited to the production management structure, while ignoring the core role of financial strategy management.
Therefore, how to establish a relatively perfect financial management mechanism, has become an urgent problem of small and medium-sized enterprises, which is also small and medium-sized enterprises to realize the strategy of sustainable development, an essential condition. However, with the continuous development of the economic environment changes, the original theory of financial strategy management has not been able to fully assume the guidance for the development of enterprises the role of the small and medium-sized enterprise management. In the face of such a difficult situation, the urgent need to stand on the strategic financial management to achieve the sustainable development of enterprises in the strategic height to corporate planning, in order to realize the sustainable development of the enterprise. Financial strategy management is not only the financial management, it is the manager of the for the flow of enterprise funds and balanced and effective to achieve the overall strategy of the enterprise long-term plan. At the same time as the global economy enters after the financial crisis In the era of the machine, the sustainable development of low carbon economy is being mentioned more and more, which will also become the trend of economic development in the future.
In this paper and the status of small and medium enterprises in China's economic and social role, found the main problems in the development of small and medium-sized enterprises, analyzed the environment of strategic financial management of small and medium enterprises in China from the perspective of management, the feasibility of financial management strategy of sustainable development, and for the formulation of strategic financial management of small and medium sized enterprises the structure, integral system, methodology and evaluation system. Through this system, the system analyzes the opportunities and threats advantages and disadvantages in the development of SMEs in the internal conditions and external conditions, and put sustainable development into the strategic financial management, financial planning strategic management with the idea of sustainable development of small and medium-sized enterprises guidance in the post crisis era, this study not only for small and medium sized enterprises based on its own characteristics of the development of strategic financial management, has the theoretical significance and more It will help to integrate the resources of the enterprise, optimize the allocation of resources, increase the economic benefit, and finally make the enterprise achieve a faster, better and sustainable healthy development.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F276.3

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