On Construction Of Financial System Of Middle-small Enterprises

Middle-small enterprises have been established rapidly with speedy development of private enterprises since China joined WTO. But for the time being, because of their small scale and low capital and technological ratio and by the influence of our traditional system and macroeconomic surrounding, their financial management has many defects. Many of the Middle-small enterprises have no systematic financial system. Theoretically, once a company reaches a certain scale, its real power is in fact its competition ability in management, which is based on its managing system. Therefore, to found and perfect a scientific financial system according to the law and their present situation becomes an important problem.At present, many managers in Middle-small enterprises have no modern managing concept. They haven' t taken financial management as an efficient part of the whole company management mechanism. Because of lacking modern financial managing thought, managers grasped all control rights without knowing and studying theory of financial management. So their enterprises have no perfect financial system. Even if some of the managers paid attention to financial system construction, they neglected carrying out and administrating the institutions. As a result, their financial system construction is not properly arranged. To help Middle-small enterprises develop healthily, this dissertation is to disclose why there is low financial managing efficiency and how to perfect financial institution in Middle-small enterprises.In this dissertation, the author will use such researching methods as combining theory and practice, investigating widely in enterprises and so on. The author will utilize financial management theory and method she learned to promote financial system construction in Middle-small enterprises selectively and formerly.This dissertation consists of five chapters. Chapter 1 is introduction. This part relates the researching background and the problem that is to be dissolved. In this chapter, the author disclosed many problems concerning weakness and low efficiency in financial management in Middle-small enterprises. For instance, investors and managers have no necessary financial management knowledge, company managing model is inflexible, accountants neglect their duty, inner accounting control system is not carried out and supervised and checked forcefully, etc. Chapter 2 summarizes former researching articles. This part retrospects some papers relating financial system construction in...