隨著我國(guó)經(jīng)濟(jì)的迅速發(fā)展，私營(yíng)企業(yè)已經(jīng)成為社會(huì)經(jīng)濟(jì)生活中的重要組成部分。它在促進(jìn)市場(chǎng)競(jìng)爭(zhēng)、增加就業(yè)機(jī)會(huì)、推進(jìn)技術(shù)創(chuàng)新、推動(dòng)國(guó)民經(jīng)濟(jì)發(fā)展和保持社會(huì)穩(wěn)定等方面發(fā)揮了重要的作用。但在私營(yíng)企業(yè)的發(fā)展中，只有較少數(shù)企業(yè)能在短時(shí)間內(nèi)完成原始積累，發(fā)展為規(guī)模大、管理規(guī)范、資本雄厚、市場(chǎng)競(jìng)爭(zhēng)力強(qiáng)的大企業(yè)，相當(dāng)一部分私營(yíng)企業(yè)處于“高出生與高死亡”狀態(tài)。影響私營(yíng)企業(yè)發(fā)展的因素很多，既有外部因素，又有內(nèi)部因素，其中企業(yè)財(cái)務(wù)管理水平是影響其發(fā)展的一個(gè)重要內(nèi)部因素。規(guī)范提高私營(yíng)企業(yè)財(cái)務(wù)管理，有助于促進(jìn)其健康發(fā)展。

　　一、小規(guī)模私營(yíng)企業(yè)財(cái)務(wù)管理特征

Small scale private enterprises have small investment scale, limited funds, low management level, low technology content, low staff quality and limited market competitiveness.

The financial management of such enterprises has the following characteristics:

1: the status of financial management is not high.

The decision-making mode of small scale non technology private enterprises is mainly experience decision-making.

Private enterprises have the advantage of high efficiency in business decision making, but the decision-making process is relatively rough. In the information needed for decision-making, the market information collection method is still used to a considerable extent. The collection and processing of information is not standardized. Financial personnel rarely participate in the collection and analysis of information, the accuracy of decision information is poor, and the reliability of decision-making is low.

The financial management of enterprises is not taken seriously, and financial management has little influence on the management outside owners, and its status is not high.

2: no independent financial management institutions or personnel are allocated.

Most small businesses do not have independent financial management organizations or personnel. Financial personnel are "bookkeeping" members who are mainly responsible for providing external financial and tax returns.

Some accountants usually do not go to the enterprises. At the end of the month or at the beginning of the month, the business operators give them the information, and they make accounts according to the information they have obtained.

Due to incomplete data, it often leads to untrue inventory, capital, pactions and expenses. After the number of account receipts is increased, accounting processing is simplified, and business operations of enterprises are not registered bookkeeping vouchers one by one. Instead, they are aggregated registration (no matter how many invoices), and two level details are not set up according to the requirements.

3: the function of financial management is not big.

In the early stage of development, small private enterprises are based on kinship and geopolitical ties, and do not trust other people outside the organization.

In the sensitive sector of finance, "loyalty" has become an important standard for employing people. Financial management groups without blood relationship and rural relationship are hard to balance with family power.

Therefore, in the small and low-level private enterprises, the real financial professionals are hard to retain. Most of the financial personnel are not trained in formal professional training, and lack the ability of financial management, which is difficult to provide effective financial information for the management.

4: the corporate financial concept is weak.

The financial concept is the foundation of financial management, and the renewal of ideas will bring about the improvement of management level.

At present, a large number of small scale private enterprise operators mainly rely on "beating their heads" and "fighting for a fight" in their operations. Financial management is an impossible concept for them.

They think that finance is accounting or accounting.

As long as they keep account of their daily accounts and make profits at the end of the year, there is no need for them to set up general ledger, ledger or subsidiary ledger. There is no need to conduct accounting and financial analysis in accordance with the requirements of the accounting system.

Therefore, many raw data are not provided to finance, accounting is only used as a tool for tax declaration, and does not really play the role of financial management and accounting.

5: enterprise asset management confusion

First, cash management is chaotic.

Large bank accounts, material purchases and product sales are heavily used in cash pactions. Business personnel freely withdraw cash and do not settle accounts for a long time.

The enterprise cash management is not standard, which has buried the hidden danger to the enterprise's financial management.

Two, receivables are out of control.

This is mainly due to the fact that the supply of products (commodities) exceeds the needs of the private sector. Due to the fierce competition among the suppliers, in order to avoid the elimination of their products, it is necessary to adopt a capital delivery method, resulting in high accounts receivable.

Three, inventory management is chaotic.

No complete and accurate material (commodity) or product warehouse Ledger has been established.

Materials (commodities) procurement due to tight funds, credit, the other party did not invoke or in order to press the price does not require the other party to open the bill, resulting in no original credentials credited, some in the white bill, and some simply do not enter the accounts, resulting in an inventory of business shares confused.

Four, the management of fixed assets is chaotic.

When some enterprises purchase fixed assets, they do not register in time; some enterprises purchase fixed assets without obtaining invoices, and can not be accounted for; some enterprises purchase fixed assets because of the unclear original records, they can not take classified depreciation according to the existing accounting system requirements; some enterprises scrapped and damaged fixed assets have not been cleaned up according to regulations, resulting in inconsistent accounts.

　　二、對(duì)加強(qiáng)管理的建議

1: strengthen accounting knowledge training for business operators.

The departments concerned should carry out business training for operators in view of the problems existing in the current accounting of private enterprises, so as to enhance the legal concept of operators.

In particular, we should strengthen the study guidance of the financial laws and regulations, such as the company law, the contract law, the tax law, the accounting system, the financial regulations and so on, so as to enhance the operators' understanding of the importance of strengthening the financial management of enterprises, fully understand the role of financial management in the operation of enterprises, and examine the management of enterprises from the long-term development of enterprises, and discard the sense of "small wealth and immediate security" in the sense of small farmers, so as to standardize the operation and abide by the law so as to run well enterprises and run large enterprises.

　　2：加強(qiáng)對(duì)財(cái)務(wù)人員的培訓(xùn)

The financial department, as the Department in charge of enterprise financial personnel, should find out the weak links of private enterprises' financial personnel through investigation and study, formulate the way and content of training, and solve the existing problems in a targeted way.

It is also possible to adopt the method of mutual accounting and mutual examination, so as to increase their knowledge in inspection so as to improve the professional quality of accountants.

At the same time, enterprises with a chaotic financial management in private enterprises should strengthen law enforcement. For those who do not do accounting in accordance with the accounting system or take illegal measures to evade taxes, they should be given economic penalties, administrative penalties and even criminal penalties according to the relevant provisions of the accounting law and the tax law.

　　3：加強(qiáng)外部監(jiān)管力度

Judging from the current situation of private enterprises, it is unrealistic to regulate accounting work by means of enterprises' own constraints. We should make greater use of external supervision to help private enterprises achieve accounting standardization.

Accounting in China

　　監(jiān)督是由國(guó)家監(jiān)督、社會(huì)監(jiān)督和企業(yè)內(nèi)部監(jiān)督三位一體的監(jiān)督體系，其中前兩種屬于外部監(jiān)督。國(guó)家監(jiān)督是由財(cái)政、稅務(wù)、銀行、工商、證券監(jiān)管等部門根據(jù)有關(guān)法律法規(guī)實(shí)施的監(jiān)督;社會(huì)監(jiān)督則以會(huì)計(jì)中介機(jī)構(gòu)為主體，由其接受他人委托，對(duì)有關(guān)單位的會(huì)計(jì)工作進(jìn)行審計(jì)、驗(yàn)資等工作。如其在執(zhí)業(yè)過(guò)程中，發(fā)現(xiàn)私營(yíng)企業(yè)會(huì)計(jì)核算過(guò)程中不符合相關(guān)法律、法規(guī)要求的,應(yīng)及時(shí)上報(bào)財(cái)政、稅務(wù)等主管部門，對(duì)私營(yíng)企業(yè)存在的違法、違規(guī)行為，應(yīng)予以嚴(yán)肅處理。