| This thesis is desired to respond to the national policy to enforce the service system for small enterprises (SE). It first analyzes the current situation and characteristics of SE and presents the importance of supporting SE. It points out that finance diagnosis is an effective way to promote the development of SE and deems that the finance diagnosis system for SE should include the diagnosis of the accounting management system and the finance diagnosis. After analyzing the financial purpose, financial management and financial information of SB, this paper expounds the contents of finance diagnose service. It discusses information service for the financial system design, financial analysis, raising fund, and investment. In the end, this paper discusses how to build up consultation system of finance diagnosis for SE in our country.Being a very important component of modern economy. Small Business (SB) has advantages, such as multitudinous members, wide distribution and flexible management as well as versatile forms, it also has characteristics of small scale, low requirement of capital technology but weak competition ability at the same time, SB is easily affected by the market and outside impacts In china, county and village owned enterprise (CVOE) is composed of the man part of SB. Supporting the development of SB, the economic growth in china, can be spared At the some time resolving the unemployment in urban and rural area accelerating the modernization of agriculture. But SB, especially CVOE, confronted still many difficulties for example there are unforurable outside environments due to evident changes in macroeconomic, and the management staff in SB are mot quite qualification the management in SB generally in disorder thephenomena of property running off is common. SB' competition ability is relatively weak because of lacking effective sport and direction from central and local government The financial diagnosis SB is a useful tool, facing the weakness in SB, using direction from outside, to enforce the scientific management, to achieve better economic results, to enhance the competition ability.The financial diagnosis in SB is mainly composed of two parts. The first part is the diagnosis of accounting management system in SB. Because SB lacks excellent management staff, there is unfitness between accounting system and accounting institution. Only by diagnosing the accounting management system, can we guarantee that accounting information is conclusive and reliable. The main contents of accounting management system diagnosis are listing as follows:The staff arrangement and way of organization way of Accounting Department. The Account Keeping in Accounting Books which include the settlement of account and account book, way of keeping.The system and method to be used in Accounting Department.The circulation efficiency in Accounting system. The rationality and effectiveness of various internal control system.The basic way to diagnose is the spot inspection. Using the documents prepared in advance, we can check the questions mentioned above column by column. Then we can give evaluation and analysis to it. Then we can raise the solution to the problems.The other is the diagnosis of the financial situation in SB.The diagnosis of SB's financial situation is meaning that, by utilizing all kinds of data provided by financial reports, including regular financial reports and relevant materials, and also putting to use series of target system, we can do the study analysis, evaluation of it. The main contents are showing here: Short-Term Liquidity.LongTerm Liquidity. Return on investment.Asset Utilization Ratio. Profitability. Productivity.Comprehensive diagnoseThe basic method of financial diagnosis is to compare the same heading, the same category the same ration in different periods, or to compare the financial level in a certain SB to advanced lever in same period, by using direct and indirect information we have collected. By the analysis of gap, we can find the causes of it. |
PDF Full Text Request