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1、 财务管理论文：商业企业财务管理创新研究【中文摘要】目前,我国的市场经济飞速发展,人们的物质文化水平以及消费意识也逐渐提高,这为很多产业提供了优越的发展空间,同时也使得竞争越来越激烈。这其中对商品流通企业的竞争与发展的影响最为显著。目前,国内各大城市的已有连锁型购物广场以及大型超市,纷纷落户一些中小型城市。速度之快,规模之大,让消费者应接不暇。而我国进入WTO之后,很多国外的企业都将目光投向中国市场,这样不仅国内竞争激烈,随着国外很多大型、发展稳定的商品流通业进入中国市场,使得国内的企业面临着前所未有的机遇与挑战。财务管理是一个企业管理工作的核心,企业中的任何一个经营环节都离不开财务管理的反应
2、与控制,某种程度上来说,它制约着企业其他各项经营活动,甚至决定了一个企业未来的发展。因此如何做好商业企业的财务管理工作,如何对陈旧的财务管理模式进行创新是企业中每一位经营管理者需首要考虑的问题。本文通过对财务管理在企业经营管理中的重要地位的具体阐述,让决策者更清楚地了解到财务管理在企业中所起到的重要作用。再通过对目前国内大部分商品流通企业财务管理的现状进行分析并与国外企业中的财务管理情况进行对比,指出我国商业企业财务管理中存在的问题,并对这些问题进行具体的分析,找到产生这些问题的根源。以创新的视角来分析前面问题的成因,再“对症下药”,吸取其他发达国家的成功经验,借鉴前人的研究成果,并结合现今商
3、业企业最新的发展情况,提出更新更有效的解决方案。以此来完善企业财务管理结构,实现企业利益最大化、增强企业的自主经营能力的。并且科学地对企业的财务管理方法及模式进行创新,以实现企业价值最大化的根本目标。【英文摘要】At present, with the fast economy development, improvement of peopleslife quality and enhancement of peoplesculture and consumption level, advanced developing space is offered to many industries
4、. Meantime, they are facing with more and more fierceful competition.Merchandising business is most obviously influenced by such development. Currently, many chain-supermarket and shopping center located in some big cities choose to develop and locate new shops in some middle and even small cities.
5、They are developing so fast and large that customers stand in awe. After China joins WTO, a lot of foreign enterprises put their eyes to Chinese Market. So facing with not only inner fierce competition but outers, of which scale are large and stable, domestic merchandising business will meet many ch
6、ances and challenges that had never been met before. These years, many related departments, especially after commercial department established, put high light on the work for making commercial enterprise scheme on which they had never ever paid such highly attention. Accounting management is using o
7、f value form of commercial enterprise to manage accounting activity and it is core work for a enterprise managing. Every business process in a enterprise have to reply on the reaction and control of the accounting management .To some extent, accounting management is related with any business activit
8、y and even can decide the development direction of an enterprise. Therefore, how to deal well with the work of commercial enterprises accounting management, and how to innovate and evolve the old accounting management pattern is the most prior question that should be considered by enterprisesdecider
9、s.The whole thesis will be divided into four parts to completely analyse and study work of current enterprise finacial management. Chapter one: by detailedly instructing the core role of accounting management, makes managers to clear the importance of accounting management in business activity. In c
10、hapter two,furthermore, using comparation between accounting management condition of foreign comodity exchange enterprise. And in chapter three, Chinese enterprises to indicate the problems happened to domestic enterprises and to find out the root reason by carefully analyzing them. In the final par
11、t, chapter four, facing with the problems indicated above, solves them by putting forward reasonable and practical plan and own new ideas.So that to perfect accounting management structure and maximate enterprise benefit and enhance dependent business running ability. Scientific innovation in measur
12、e and pattern of accounting management not only help enterprise survive competition, but as development goes , help to build their own advantage which offers a priotity when their facing with chances and challenges so that they can sustainable development with their advantages.【关键词】财务管理 财务预警 全面预算 财务
13、分析 税收筹划【英文关键词】Finacial management Finacial Prewarning Comprehensive Budget Finacial Analysis Tax planning【目录】商业企业财务管理创新研究摘要4-5Abstract5-61 绪论9-111.1 文章的选题背景及研究意义91.2 文章的主要研究内容9-101.3 文章的研究方法101.4 文章中的主要创新10-112 商业企业中财务管理的主要内容及其重要性11-172.1 商业企业财务管理的主要工作内容11-152.1.1 经营活动中的资金管理11-122.1.2 筹资活动中的资金管理12-1
14、32.1.3 投资活动中的资金管理13-142.1.4 分配活动中的资金管理14-152.2 商业企业财务管理的重要性15-172.2.1 财务管理在再生产过程中的分配地位152.2.2 财务管理在综合财政体系中基础性地位152.2.3 财务管理在企业经营管理中的理财地位15-173 国内外商业企业财务管理的现状研究17-203.1 对国内外财务预警体系的研究比较173.2 对国内外全面预算现状的研究比较17-183.3 对国内外财务分析现状的研究比较183.4 税收筹划应用现状的研究18-204 我国商业企业财务管理中存在的问题及根源分析20-264.1 财务预警中存在的问题及根源分析20-
15、214.1.1 过多依赖已有预警模式，与企业自身不适应204.1.2 财务指标运用不全面，危机预测准确性不足20-214.1.3 缺乏危机预警后续管理，对危机预报反映迟缓214.2 全面预算中存在的问题及根源分析21-234.2.1 对概念理解不全面，企业全面预算意识薄弱224.2.2 对目标体系缺乏战略性指导，预算目标不准确22-234.2.3 预算执行机制不健全，存在重编制轻执行现象234.3 财务分析中存在的问题及根源分析23-244.3.1 企业对财务分析不重视，分析内容单一234.3.2 财务分析的不同使用目的，导致分析结果失真23-244.3.3 分析原理掌握不准确，过程存在局限性244.4 税收筹划中存在的问题及根源分析24-264.4.1 认识上存在误区，企业税收筹划意识薄弱244.4.2 缺乏对方法技巧的掌握，导致企业节税效果差24-265 商业企业财务管理的创新性研究26-335.1 构建适合企业的财务预警体
