Professional EnglishAccounting.docx

Professional EnglishAccounting.docx

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ProfessionalEnglishAccounting

ABSTRACT

ThedevelopmentsituationofChina'senterprises,thestate-ownedandprivateenterprisesandpublicenterprises,whetherinthedevelopmentenvironment,businessmanagementconceptsorgoalsareverydifferent.Thecurrentconceptoffinancialmanagementofprivateenterprisesofweakfinancialmanagementcapacityisweak,theblindpursuitofeconomicefficiencyofenterprisestotheneglectofthecompany'sfinancialmanagement,businessoperationsandthereforetendtomeetalotofriskoffinancialproblems,andtheseproblemsjustdotheprobabilityoffinancialmanagementworkwillbegreatlyreduced.Therefore,privateenterprisesshouldincreasetheimportanceoffinancialmanagementawareness,andimproveenterprisefinancialmanagementsystem,reducingtheprobabilityofbusinessoperationsinemergingfinancialrisks.Inthispaper,thedevelopmentstatusofprivateenterprisesadetailedanalysisofprivateenterprisefinancialmanagementofcommonproblemsandtheircauses,proposedseveralsolutionsinthefollowing,withaviewtoimprovetheefficiencyofprivateenterprisefinancialmanagemen

KEYWORDS

Smallandmedium-sizedprivateenterprises;Financialmanagement;FinancialConcepts;economicbenefit

1.

Content

Ⅰ.Introduction4

1.ResearchBackground4

2.Researchsignificance4

Ⅱ.Privateenterprisesrelatedtheory5

1.Privatebusinessconcept5

2.Privateenterprisefeatures5

3.Privateenterprisefinancialmanagementcontent7

Ⅲ.SmallandmediumenterpriseStatusandProblemsofFinancialManagement-ACaseStudyofJian'an9

1.Jian'ancompany'sbasicsituation9

2.Jian'ancompany'sfinancialmanagementproblems9

Ⅳ.AnalysisoftheCauseofJian'anCompanyFinancialManagement14

1.Thereasonsforthepoorfinancingability14

2.Thereasonsforhighinvestmentrisk15

3.Thereasonforthechaosincashmanagement16

4.Thereasonsforthelowqualityoffinancialstaff17

Ⅴ.FinancialManagementCountermeasuresandSuggestionsofJian'anCompany18

1.Activelyexpandcorporatefinancingchannels18

2.Investrightinthemarket21

3.Strictworkingcapitalmanagement21

4.Setupfinancialpositionsreasonablyandimprovetheoverallqualityoffinancialstaff22

Ⅵ.Conclusion23

VII.Paperreferences.................................................................................................24

Ⅰ.Introduction

1.ResearchBackground

Privateenterprisesareoneoftheimportantcomponentsofoureconomyandplayaverysignificantroleintheeconomicdevelopmentofourcountry.Sincethereformandopeningup,private-ownedenterpriseshavebecomerichandcolorfulduetotheinfluenceofforeigncultures.Thedevelopmentspeedisgrowingfasterandfaster,whichhasinjectedvitalityintothedevelopmentoflocaleconomyinourcountryandprovidedalotofjobopportunitiesforthecommunity.However,duetotherestrictionofvariouspoliciesinourcountry,thedevelopmentoftheenterprisesislimitedbytheproblemsthatariseintheoperationandmanagementandcapitaloperationoftheprivate-ownedenterprises.Iftheenterprisescanfindeffectivewaystosolvethefinancialmanagementproblems,thedevelopmentoftheenterpriseswillbemorefurther.Therefore,privateenterprisesshouldfocusonimprovingfinancialmanagement,financialmanagementstaffregulartrainingtoimprovetheirabilitytowork,tomakerapidandhealthydevelopmentofenterprises.

2.Researchsignificance

Privateenterprisefinancialmanagementhasbeenanimportantfactorrestrictingthedevelopmentofenterprises.Therefore,bystudyingitscausesandsolutions,itcaneffectivelyreducethecommonfinancialloopholesintheenterprisedevelopment,improperinvestmentandotherissues.Internalprotectionofprivateenterprisesanddepartmentsoperatingnormally,financialflowssmoothly.

Inthemarketstructure,therelationshipbetweenprivateenterprisesandlargestate-ownedenterprisesisnotcompletelyopposite.Onthecontrary,inmanyplaces,win-wincooperationisachievedthroughcooperation.Studyingthefinancialmanagementofprivateenterprisesisanecessaryrequirementforthedevelopmentoftheenterprise,itisalsoanimportantmeasuretostabilizetherelationsamongdifferententerprisesinthemarketandisofgreatsignificancetothepromotionofthecountry'seconomicdevelopment.

Ⅱ.Privateenterprisesrelatedtheory

1.Privatebusinessconcept

Privateenterprisesandprivateenterpriseshaveanothername,itisoneofthetypesofbusinesseswithChinesecharacteristics.However,thecontentoftheconceptof"privateenterprise"inourcountryisstillblank.Generally,allprivate-ownedenterprisesarecollectivelyreferredtoasprivate-ownedenterprises.

2.Privateenterprisefeatures

（1）.Smallsize

Private-ownedenterprisesareakindofspecialeconomicstructurethatintegratestheownershipofindividuals,naturalpersons,private-ownedenterprisesandprivate-ownedenterprises.Mostofthedomesticprivateenterprisesduetofundingconstraintsgenerallysmall,whetherthenumberofpractitioners,theareaofbusinessoffices,orthescopeofbusinessoperationsarefarlessthanthestate-ownedenterprises.

Thedevelopmentofprivate-ownedenterprisesinourcountryisrelativelyshort.Mostoftheprivate-ownedenterprisesaredevelopedinthenearfuture.Therefore,thesmall-scaleenterprises,therelativelysimplewaysoffinancing,thenarrowfieldsinvolvedandthelowerprofitseachyearcreate.Atthesametimealsobecauseprivateenterprisesdonothaveafixedfinancingchannels,corporatefundsarelimited,soofteninthecourseofthecompanycashflowphenomenon.Shortageoffundsledtothedelayintherapiddevelopmentofprivateenterprises.

（2）.Financingdifficulties

ThedevelopmentofmostprivateenterprisesinChinaisnotstable.Mainlymanifestedininefficientmanagementandsmallsourcesoffunds,banksorotherfinancialinstitutionsintheinvestmentinenterprises,weusuallyhavetoexaminethescaleofoperationsandoperatingconditions,smallandmedium-sizedprivateenterprisesinthisrespectcomparedwiththelargegapbetweenstate-ownedenterprises,Difficulttocompetewiththem.Financialmanagementworkisnotinplace,businessmanagershaveaweakawarenessoffinancialmanagement,thelackofprofessionalpersonneltomanagetheinternalfunds,socorporatefinancialinformationconfusion,corporateloanscannotprovideeffectiveinformationasareference.Notonlyistheenterprise'sfoundationfordevelopmentweak,itcannotensuretimelyrepaymentofdebts.Banksandotherfinancialinstitutionsgivemoreloanstoenterprises,andwhethertheycanbringbenefitstothemornot,whilesmallandmedium-sizedprivate-ownedenterpriseshavelessinterests,sothissituationmakesPrivateenterprisestobankfinancingextremelydifficult.

（3）.Inadequatepersonneltraining

Thehealthydevelopmentofenterprisesisinseparablefromtheparticipationofexcellentmanagersandcorestaff,butmostoftheprivate-runenterprisesdidnotconsciouslyawareoftheimportanceofthispoint,instead,mostofthefundsforthedevelopmentofenterprises,ignoringthetrainingofprofessionals.Thereisalackofakeeneyeforpersonnelpersonneltotapthetalent,thetreatmentofprofessionalsisnothigh,thereisnotenoughinteresttoretaintalent.Ofcourse,privateenterprisesarethedisadvantagedgroupsinthemarketeconomy,thereisnogreatprospectsfordevelopment,somanyprofessionalsarereluctanttojoinprivateenterprises,whichisalsoanimportantreasonforprivateenterprisestoretaintalent.

3.Privateenterprisefinancialmanagementcontent

Thespecificcontentofthefinancialmanagementofprivateenterprisesistocarryoutaccounting.

Enterprisefinancing,investment,capitaloperationandprofitdistributionarethemaincontentsofthefinancialmanagementofprivateenterprises.

Privateenterprisesshoulddoagoodjobofenterprisemanagement,managementdoesnotdowellwillhaveaseriousimpactontheoperationofenterprises.Financialmanagementisanimportantmeasuretoimprovetheperformanceofacompany.Thesignificanceofgoodfinancialmanagementliesinrealizingthemaximizationofprofits,earningspershare,corporatevalueandrelatedinterests.

（1）.Maximizecorporateprofits

Thepurposeoffinancialmanagementistoimprovetheeconomicefficiencyofenterprises,ontheonehandtoreducethewasteoffunds,ontheonehandtoincreasebusinessperformance,greatlyincreasetheprofitsofenterprisestoachievethegoalofmaximizingprofits.Thefunctionoffinancialmanagementistomanagetheenterprisefunds,accuratelycalculatetheexpendituresofvariousactivitiesoftheenterpriseandreducetheunreasonableexpenses.Financialmanagementwell,corporateprofitswillbegreatlyincreased,thedevelopmentofenterpriseswillbemorelongterm.

（2）.Maximizeearningspershare

Maximizetheroleoffundsinvestedbycorporateshareholderstoensurethatthebusinessoperationsingoodcondition,tomaximizeprofits,financialandaccountingstafftocontrolthecompany'sstockdevelopment,tomaximizeearningspersharegoal.

（3）.MaximizeEnterpriseValue

Thevalueoftheenterprisecanbedividedintotwocategories,namely,corporatevalueandequityvalue.Amongthem,theenterprisevalueisasummaryoftheexpectedfreecashflowoftheenterprise.Thefinancialdecision-makingiscloselyrelatedtotheenterprisevalue.Thecorrectandwisedecision-makingisconducivetocreatingmoreenterprisevalue.Paymoreattentiontothefinancialpoliciespromulgatedbythestate,andtakethecorrectmodeofoperationinlightofthecurrentsituationofenterprisedevelopmentsoastoreasonably