CAJ | 학술논문

随着世界经济环境的发展，循环经济已逐渐成为经济发展的主流，我国循环经济发展也逐渐被得到广泛重视，但发展进度较慢和规模较小，其主要原因是作为主要经济参与主体的中小企业并没有真正融入到循环经济发展的浪潮中来，本文主要针对我国中小企业自身财务管理控制的操作流程的具体实践，研究了中小企业发展循环经济内在动力不足的原因，并提出相应改善对策。
수착세계경제배경적발전，순배경제이축점성위경제발전적주류，아국순배경제발전야축점피득도엄범중시，단발전진도교만화규모교소，기주요원인시작위주요경제삼여주체적중소기업병몰유진정융입도순배경제발전적랑조중래，본문주요침대아국중소기업자신재무관리공제적조작류정적구체실천，연구료중소기업발전순배경제내재동력불족적원인，병제출상응개선대책。
With the development of world economic environment, circular economy has gradually become the mainstream of economic development, the development of circular economy in China has gradually been widely attention, but the development progress is slower and scale is smaller, the main reason is that as the main economic participation, the small and medium-sized enterprises are not really integrate into the circular economy development tide. This paper according to the specific practice of China's small and medium-sized enterprises financial management and control of the operation process, researches the reasons of lacking of inherent power on the development of circular economy for small and medium -sized enterprises, and puts forward the corresponding improvement countermeasures.