Problems In Financial System Management

With the deepening of China's economic restructuring and accession to the WTO, the SME financial system has encountered unprecedented opportunities for development, but also faces severe challenges.

How to survive and develop in the financial system of small and medium-sized enterprises involves many problems in the management of enterprises and society, and how to strengthen the construction of financial system is an important problem.

At present, there are still a large number of small and medium-sized enterprises generally exist in the financial management confusion, information distortion, fraud, which is not only conducive to the healthy development of enterprises themselves, but also violates the interests of the state.

1, small and medium-sized enterprises have more taxes and more burdens, and objectively induce enterprises to take various means to evade tax obligations.

The unreasonable tax system and the improper collection and management measures of tax authorities have also given some enterprises a chance.

Nowadays, many small businesses have adopted some so-called "reasonable tax avoidance" means in paying taxes. They are loopholes in the tax law and are wandering on the edge of the law.

Such as tax law, "internal and external differences, internal and external looseness" also causes the tax burden of domestic enterprises to be overweight, forming unfair tax burden and inducing enterprises to "fake joint ventures and fake foreign capital".

2.

The legal concept of leadership is relatively weak, unilaterally pursuing the interests of enterprises, ignoring the seriousness and compulsion of SMEs' financial system and financial discipline.

Some small and medium-sized enterprises have too concentrated leadership rights, and their personal desires expand, ignoring shareholders and national interests.

In addition, accountants are subject to leadership, unable to exercise their supervisory power and lead to internal

Confusion.

3, the quality of financial accounting personnel is low.

Some small and medium-sized enterprises

Without professional and systematic knowledge education, the phenomenon of undocumented posts and one person in many enterprises is extremely common. The establishment of financial accounting is largely due to meeting the requirements of relevant departments, but does not really play the role of internal accounting, and some SMEs do not have full-time financial managers.

4, the lack of advanced SME financial system management.

(1) liquidity management is weak.

It manifests in three aspects: excessive accumulation of product capital, imbalance of operating capital compensation, and out of control of capital turnover cycle.

(2) lack of investment analysis, resulting in investment failure.

Many small and medium-sized enterprises pursue the short-term goals unilaterally, rush to the herd, invest in a certain degree of blindness, add small investment scale, resist market risks, and lack of investment analysis and demonstration, resulting in serious investment mistakes.

(3) low cost management level.

Small and medium-sized enterprises generally exist problems such as unreal cost accounting, lax control and so on.

Subjectively, the enterprise makes a one-sided pursuit of profit in the cost and cost management process, and causes the cost and expense artificially untrue. Objectively speaking, the basic accounting work of the enterprise is not perfect, and the cost accounting lacks real and accurate data, so there is no scientific and effective cost control system in the enterprise.

(4) the lack of modern small and medium-sized enterprise financial system management concept.