發(fā)布時(shí)間：2018-02-13 18:21

  本文關(guān)鍵詞： 中小企業(yè) 可持續(xù)發(fā)展 財(cái)務(wù)戰(zhàn)略　出處：《河南大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：中小企業(yè)是我國國民經(jīng)濟(jì)的重要組成部分，構(gòu)造我國市場經(jīng)濟(jì)主體，推動(dòng)經(jīng)濟(jì)發(fā)展，帶動(dòng)社會(huì)就業(yè)，促進(jìn)社會(huì)穩(wěn)定，在國民經(jīng)濟(jì)和社會(huì)發(fā)展中發(fā)揮著難以替代的作用。有數(shù)據(jù)統(tǒng)計(jì)，截止到2008年全國中小企業(yè)己有超過3100萬家，占企業(yè)總數(shù)的95％以上，其工業(yè)總產(chǎn)值及實(shí)現(xiàn)的利稅分別占總值的60％和40％，提供了75％的城鎮(zhèn)就業(yè)崗位，以及貢獻(xiàn)了出口總額的60％，為我國市場經(jīng)濟(jì)的快速發(fā)展和市場的持續(xù)繁榮做出了巨大貢獻(xiàn)。 金融危機(jī)之后，由于世界范圍內(nèi)經(jīng)濟(jì)的不景氣，以及我國宏觀調(diào)控政策發(fā)生的變化，中小企業(yè)正面臨著融資難的問題，同時(shí)由于通貨膨脹造成的企業(yè)生產(chǎn)所需的原材料價(jià)格漲幅較大以及用工成本加大，種種因素導(dǎo)致企業(yè)的利潤降低等嚴(yán)峻挑戰(zhàn)。同時(shí)，由于未來十二·五發(fā)展期間，國家要逐步轉(zhuǎn)變經(jīng)濟(jì)發(fā)展模式，對于那些原先過分依賴資源消耗，依賴廉價(jià)勞動(dòng)力，并且靠產(chǎn)品價(jià)格低廉作為主要競爭力的中小企業(yè)而言，未來的發(fā)展情況將會(huì)更加艱難，因而隨之而來的是有很多中小企業(yè)破產(chǎn)倒閉。究其原因，發(fā)現(xiàn)這些企業(yè)中有接近半數(shù)是由于財(cái)務(wù)問題導(dǎo)致破產(chǎn)，，可見財(cái)務(wù)問題成為困擾著我國中小型企業(yè)的最普遍難題。進(jìn)一步研究發(fā)現(xiàn)，這些中小企業(yè)過分追求銷量和市場份額，使企業(yè)管理局限于生產(chǎn)經(jīng)營型管理格局之中，而忽視了財(cái)務(wù)戰(zhàn)略管理的核心地位。 由此可見，如何建立起比較完善的財(cái)務(wù)戰(zhàn)略管理機(jī)制，成為中小企業(yè)亟待解決的問題，同時(shí)這也是中小企業(yè)要實(shí)現(xiàn)可持續(xù)發(fā)展戰(zhàn)略，必不可少的重要條件。然而，隨著經(jīng)濟(jì)環(huán)境的不斷發(fā)展變化，原有的財(cái)務(wù)戰(zhàn)略管理理論已經(jīng)不能夠完全承擔(dān)起為企業(yè)發(fā)展做指導(dǎo)的作用了。中小企業(yè)的管理者面對如此困難的形勢，迫切需要站在能夠?qū)崿F(xiàn)企業(yè)可持續(xù)發(fā)展的財(cái)務(wù)戰(zhàn)略管理這一戰(zhàn)略性的高度去為企業(yè)謀劃，以實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展。而財(cái)務(wù)戰(zhàn)略管理不是單純的財(cái)務(wù)管理，它是管理者指為謀求企業(yè)資金均衡有效的流動(dòng)和實(shí)現(xiàn)企業(yè)整體戰(zhàn)略而進(jìn)行的長期的謀劃。同時(shí)隨著全球經(jīng)濟(jì)進(jìn)入后金融危機(jī)時(shí)代，低碳經(jīng)濟(jì)這一可持續(xù)發(fā)展的經(jīng)濟(jì)發(fā)展觀越來越多的被提及，這也將成為以后經(jīng)濟(jì)發(fā)展的潮流。 本文針對中小型企業(yè)在我國經(jīng)濟(jì)社會(huì)中的作用及地位，發(fā)現(xiàn)中小企業(yè)發(fā)展中存在的主要問題，從管理學(xué)的角度對我國中小企業(yè)財(cái)務(wù)戰(zhàn)略管理環(huán)境進(jìn)行了優(yōu)劣勢分析，論證可持續(xù)發(fā)展財(cái)務(wù)戰(zhàn)略管理的可行性，并且為中小企業(yè)財(cái)務(wù)戰(zhàn)略管理的制定，提出較完整的體系、結(jié)構(gòu)、方法論和評價(jià)體系。通過該體系，系統(tǒng)的分析了中小企業(yè)在發(fā)展中的內(nèi)部條件的優(yōu)劣勢和外部條件的機(jī)遇與威脅，并且將可持續(xù)發(fā)展引入財(cái)務(wù)戰(zhàn)略管理，用可持續(xù)發(fā)展的思想指導(dǎo)中小企業(yè)策劃財(cái)務(wù)戰(zhàn)略管理。在后金融危機(jī)時(shí)代，本文的研究不僅對中小企業(yè)依據(jù)其自身特點(diǎn)制定財(cái)務(wù)戰(zhàn)略管理，具有理論上的指導(dǎo)意義，更有助于整合企業(yè)的資源，實(shí)現(xiàn)資源優(yōu)化配置，增加經(jīng)濟(jì)效益，最終使企業(yè)實(shí)現(xiàn)更快更好可持續(xù)的健康發(fā)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.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F276.3

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