文档介绍：国有企业财务管理存在的问题及对策
摘要
改革开放30年以来,我国的经济得以长足的发展,随着我国市场经济的改革深入,我国企业的发展也进入黄金时期。国有企业是我国经济建设的支柱,主要的经营区域关系到国家的经济命脉,因此,国有企业的持续经营和发展对于整个社会的政治稳定和经济发展都是至关重要的。
但是我国国有企业却依然存在很多财务管理方面的问题,如果这些问题不得以解决,我国国有企业的发展甚至生存都十分困难。因此,提出和分析我国国有企业在财务管理方面的问题有现实性的意义。
本文首先概括国有企业存在的问题,包括内部控制不完善、编造假账、贪污腐败等很多主要问题,然后对各个主要问题进行分析并且列举了许多案例加以说明。在此基础上,本文通过主要分析四川长虹的案例来说明国有企业在财务管理方面存在的很多问题。
鉴于某些方面的问题,本文对国有企业在投资决策、应收帐款和存货方面的改善提出一些可行性的对策。
关键词: 国有企业财务管理问题对策
Abstract
30 years of reform and opening-up, China's economy has had great development, with the thorough reformation of China's market economy, development of our enterprises will enter the golden time. State-owned enterprises are the mainstay in economic construction. Their main business areas concern economic lifeline of the whole state, therefore, the state-owned enterprise's going concern and development is very important for political stability and economic development of the whole society.
But China's state-owned enterprises still have many problems about financial management, if we do not solve these problems, the development so far as to survival of state-owned enterprises will be very difficult. Therefore, raising and analyzing problems of our state-owned enterprises in financial management have realistic significance.
This text summarizes problems of the state-owned enterprise first, including faultiness of internal control, making up false account, corruption etc, and then analyzes major problems and enumerates many cases to explain. On this basis, this text mainly analyzes the case of Changhong in Sichuan to explain problems in the financial management of our state-owned enterprises
In consideration of problems of some aspects, this text puts forward some feasible countermeasures about the improvement in investment decision, receivables and stocks of China's state-owned enterprises.
Key Words: State-owned Enterprise; Financial Management; Problems; Countermeasures
目录
1引言 1
研究背景 1
研究目的和意义 1
研究的方法和内容 1
2 我国国有经营现状及企业财务管理存在