What problems are easy to appear in enterprise fund management?

First, the status of financial management of SMEs

As we know, enterprise management includes production management, marketing management and financial management. Financial management is the core of the whole management system, and the financial management goal of enterprises is the goal pursued by enterprises. It can be seen that only by taking financial management as the center and coordinating all aspects of the operation management system can we effectively strengthen enterprise management and promote enterprise development. In China's small and medium-sized enterprises, a considerable number simply pursue sales and market share, ignoring the core position of financial management, and the management ideas are rigid and backward, which makes enterprise management limited to the production management pattern, and the role of enterprise financial management and risk control has not been fully exerted. At the same time, the management ability and quality of enterprise managers are low. A joint survey by China Academy of Social Sciences and the All-China Federation of Industry and Commerce shows that the financial management level of private enterprises is low, and 40% of the owners can't even read the financial statements. How can they talk about standardizing financial management? On the other hand, due to the change of macroeconomic environment and the influence of system, the problems that hinder small and medium-sized enterprises to strengthen financial management are both their own factors and macroeconomic factors. For example, the "discrimination" of policies makes it impossible for small and medium-sized enterprises and large enterprises to compete fairly; A large number of local government industry management departments are involved, which makes the financial management objectives of SMEs short-term; Financial management is greatly influenced by business leaders. In addition, the imperfection of financial market will inevitably affect the deepening of enterprise financial management reform.

Second, the financial management of SMEs problems and causes analysis

Due to the large number, wide distribution and different characteristics of small and medium-sized enterprises in China, there are also various problems in their financial management. The "existing problems" here only refer to the common problems of small and medium-sized enterprises.

1. Financing difficulties and blind investment have caused a serious shortage of funds for SMEs.

At present, China's small and medium-sized enterprises have initially established a relatively independent and diversified financing system, but the difficulty in financing and guarantee is still the most prominent problem restricting the development of small and medium-sized enterprises. The reason comes from two aspects:

(1) General reason. The financing difficulty of small and medium-sized enterprises is not only a current problem, but also a unique problem in China. According to the explanation of modern financial theory, the financing difficulties of small and medium-sized enterprises are mainly "adverse selection" and "moral hazard" brought by "information asymmetry". In order to reduce "moral hazard", banks must strengthen examination and supervision, and the characteristics of "small, urgent and frequent" loans to SMEs make the cost of examination and supervision of banks asymmetric with potential benefits, which reduces their enthusiasm for loans to SMEs.

(2) Special reasons. Mainly manifested in the process of economic and financial system changes, the institutional friction caused by the imperfect micro-operation foundation of the market economic system is mainly manifested in the lag of institutional renewal of small and medium-sized enterprises, which is not synchronized with the transformation of the market environment, resulting in some small and medium-sized enterprises not adapting to the changes of the external environment, the demand for supplementary funds has increased greatly, and the demand for bank loans has increased accordingly; The financial system reform is not thorough, and the bank management is not coordinated with the development of small and medium-sized enterprises, which can not meet the needs of small and medium-sized enterprises for funds.

2. The management mode is rigid and the management concept is outdated.

On the one hand, the typical management mode of small and medium-sized enterprises is a high degree of unity of ownership and management rights, and the investors of enterprises are also operators. In these enterprises, the phenomenon of centralized leadership is serious, and the theoretical methods of financial management are lacking in due understanding and research. Only relying on experience and feeling to manage, so that most decisions have not been scientifically and strictly demonstrated, leading to the division of responsibilities, ultra vires, resulting in financial management confusion, lax financial monitoring, accounting information distortion and so on.

3. Asset management lacks scientificity and weak control.

(1) lax cash management leads to idle or insufficient cash.

(2) The turnover of accounts receivable is slow and it is difficult to recover funds.

(3) Poor inventory control leads to sluggish funds.

(4) only pay attention to cash flow, lack of overall concept.

4. Lack of effective internal control

(1) The internal control system is not perfect.

(2) Lack of effective supervision mechanism and weakening of internal audit function.

(3) The quality of the actors in the internal control system is low.

5. The information construction of internal financial management is backward.

2 1 century is a world of software, an era of economic globalization, and an era in which small and medium-sized enterprises gradually develop in the direction of internationalization. However, the vast majority of small and medium-sized enterprises in China are still limited to the traditional accounting system, and computers are just fashionable furnishings in the office, and they will not use financial software or establish their own microcomputer networks. Resulting in inefficiency and waste of resources. Will not compare the information obtained by various businesses in advance, make correct decisions and forecasts, and nip in the bud.