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<table id="" cellspacing="0" style="border-collapse:collapse; line-height:50px;text-align:left;"> <tr ><td><div class="Rmenu_pro_sp"><img src="zwimg/bbs.gif" width="12px" alt=""/> <a style="margin-left:10px;" href="new1.html">ERPpȝ如何和开?..</a></div></td></tr> <tr><td><div class="Rmenu_pro" style=""><img src="zwimg/bbs.gif" width="12px" alt=""/> <a style="margin-left:10px;" href="new2.html">中小企业如何做好...</a></div></td></tr> <tr><td><div class="Rmenu_pro"style=""><img src="zwimg/bbs.gif" width="12px" alt=""/> <a style="margin-left:10px;" href="new3.html">营改增”开最需...</a></div></td></tr> <tr><td><div class="Rmenu_pro"style=""><img src="zwimg/bbs.gif" width="12px" alt=""/> <a style="margin-left:10px;" href="new4.html">企业财务人员必须...</a></div></td></tr> </table> </div> </div> <div class="right" style="margin-left:100px;"> <p style=" font-size: 22px; text-align:center;">中小企业如何做好财务控制</p> <div style=" width:80%;text-align:left;margin-left:17%;color: #666666;font-size: 15px;line-height: 30px; margin-top: 20px; line-height:24px;"> 中小企业׃l营规模较小Q资本实力较差,发展旉一般不长,受自w体制和外部环境影响大,财务控制斚w往往存在一些薄q节。中企业该如何做好企业财务控制Q胦务控制该如何下手Q? W者认特别注意财务控制制度不健全、现金管理不当等问题Q从多方面入手才能搞好胦务控制?br /> <h3 align="center">建立财务控制制度</h3><br /> 中小企业要搞好胦务控Ӟ必须建立严密的胦务控制制度,具体包括以下几个斚wQ?br /> 不相容职务分d度。这要求中小企业合理讄财务会计及相兛_作岗位,明确职责权限QŞ成相互制衡机制。不相容职务包括Q授权批准、业务经办、会计记录、胦产保、稽核检查等职务。如Q有权批准采购的人员不能直接从事采购业务Q从事采购业务的人员不得从事入库业务?br /> 授权批准控制制度。这要求中小企业明确规定涉及财务会计及相兛_作的授权批准的范围、权限、程序、责ȝ内容Q单位内部的各񔽎理人员必须在授权范围内行职权和承担责任,l办人员也必d授权范围内办理业务。如Q采购h员必d授权批准的金额内办理采购业务Q超出此金额必须得到ȝ的审扏V?br /> 会计pȝ控制制度。中企业应依据《会计法》和国家l一的会计制度,制定适合本单位的会计制度Q明会计工作流E,建立岗位责QӞ充分发挥会计的监督职能。会计系l控制制度包括企业的核算规程、会计工作规E、会计h员岗位责d、胦务会计部门职责、会计案管理制度等。良好的会计pȝ控制制度是企业胦务控制得以顺利进行的有力保障?br /> <h3 align="center">做好现金量预算控制</h3><br /> 企业财务理首先应该x现金量Q而不是会计利润。中企业应该通过现金量预算理来做好现金流量控制?br /> 现金量预算的编制应采用“以收定支,与成本费用匹配”的原则Q采用零基预的~制ҎQ按收付实现制来反映现金入出。经q企业上下反复汇怅R^衡,最lŞ成年度现金流量预。同ӞҎq度现金量预算制定出分时段的动态现金流量预,Ҏ常现金流量进行动态控制?br /> <h3 align="center">做好应收账款控制</h3><br /> 在市澈争日趋Ȁ烈的今天Q中企业不得不部分甚至全部以信用Ş式进行业务交易,l营中应收̎ƾ比例难以降低。应收̎ƾ控制主要从以下几个斚w来进行:财务核算准确实Q债权债务关系明确。中企业必L完整的应收̎ƾ核体p,q且原始单据必须真实完整Q评价客戯信程度,制定相应信用政策。中企业必L据客L资信E度来制定给予客L信用标准Q通常从信用品质、偿q能力、资本、抵押品、经状늭5个方面来评h客户的资信程度。中企业可以根据对客户资信E度的分析对客户q行排队Q选择资信E度好的客户Q而拒l那些资信程度差的客戗加强应收̎Ƅ账龄分析Q确定收Ƅ和应收̎ƾ余额百分比。中企业可以依据̎龄分析,l合销售合同,立收款率和应收账款余额癑ֈ比,保证应收账款的安全性,加速资金周转,减少坏̎损失?br /> <h3 align="center">做好债务风险控制</h3> 债务风险主要是指丑ր给企业收益带来的不定性。企业D债经营会对企业自有资金的盈利能力造成影响Q由于负支付利息Q债务人对企业的资产有优先的权利,万一公司l营不善Q或有其他不利因素,则公司资不抵债、破产倒闭的危险就会加大。但是另一斚wQ有效地利用债务Q可以大大地提高企业的收益,当企业经营好、利润高Ӟ高负Z带来企业的高速增ѝ中企业应正确客观地评估控制债务风险Q一步步地发展壮大v?br /> </div> </div> </div> <div class="foot" style=""> <p style="display:none"></p> <div class="fotbox"> <div class="fotlft"> <div class="f-menu"><a href="index.html">首页</a> <a href="SJ.html">解决Ҏ</a> <a href="DownList.html">下蝲中心</a><a href="new1.html">新闻中心</a><a href="about2.html">典型客户</a><a href="CustomUs.html">联系我们</a></div> <div id="copyright" style="width:900px;float:left;"> <p> Copyright © 2006-2017, All Rights Reserved. q州兆ؓ|络U技有限公司版权所?/p> <h3>_ICP?3049413P2? <p>联系电话:020-38342842 夜间或节假日联系电话Q梁先生(18620206282)、n姐(18620688128)<br /> </p> </h3> </div> </div> <div class="yqlj"> </div> </div> </div> <a href="http://www.yesmyflower.com/">߹ Ƶ</a> <a href="http://www.nscos.cn" target="_blank">ֱִֻgifѹۿ</a>| <a href="http://www.51soti.com" target="_blank">㽶Ƶ߹ۿ</a>| <a href="http://www.qzaoda.com" target="_blank">Կ120</a>| <a href="http://www.ziyougangwan.com.cn" target="_blank">߲˳Ƶۿ</a>| <a href="http://www.povill.com" target="_blank">þ㽶߿ۿҳ</a>| <a href="http://www.5xche.com.cn" target="_blank">Ƶ</a>| <a href="http://www.wujinrencai.com" target="_blank">þ97㽶</a>| <a href="http://www.jntryl.cn" target="_blank">99ƵѹۿƵ</a>| <a href="http://www.hqwl188.com" target="_blank">þù</a>| <a href="http://www.yx2012.com.cn" target="_blank">ŷ붯A</a>| <a href="http://www.slrludeng.com" target="_blank">ԻŮȫƵ</a>| <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body> </html>