小微商业企业资金管理现状研究

摘要

Bengbu is the business center in north Anhui, so there are a lot of small business enterprises, which have made great contribution to the economical development of Bengbu. The operating cycle of business enterprise is short and the turnover of capital is fast, so it is easier to appear financial risk. Therefore it is very important to strengthen the capital management of small business enterprise. At present, the small business enterprises in Bengbu have such problems as unsound financial accounting, too much accounts receivable, lack of internal control system, poor inventory management and so on. It is necessary to take targeted measures to strengthen capital management and prevent financial risk.%蚌埠作为皖北地区的商贸中心，小微商业企业的数量较多，它们对蚌埠市的经济发展作出了重要贡献。商业企业的经营周期短，资金周转快，与其他行业相比，更容易出现财务危机。加强小微商业企业的资金管理尤为重要。目前，蚌埠市小微商业企业在资金管理方面存在财务核算不健全、应收账款过多、缺乏内部控制制度、存货管理不善等问题，必须有针对性的采取措施，加强资金管理，防范财务风险。