CAJ | 학술논문

在深化改革、开放的总体思路下，市场逐步迈向国际化。众多中小型民营资本普遍存在的理财管理能力不足问题，成为制约其成功转型调整和进入国际化市场的障碍。带着这一问题，通过大深度社会调研活动，汲取被调查企业理财经营成功经验，并借助他们从理论到实践的丰富积累，把脉中小民营企业会计理财能力方面的先天不足如：家族化、创业者强势经营模式等和后天营养不良方面典型问题成因，经过整理分析，总结归纳适合民营经济体特点兼顾当前经济调整环境具备新意特征的理财方法三个、管理理念一个、理财概念一个、系统性理财模式一个。旨在针对普遍性问题，结合中小民企会计实际专业知识教育程度，侧重借鉴社会上其他企业类型会计理财方面成功经验，从实用学术角度加以转化探讨。
재심화개혁、개방적총체사로하，시장축보매향국제화。음다중소형민영자본보편존재적리재관리능력불족문제，성위제약기성공전형조정화진입국제화시장적장애。대착저일문제，통과대심도사회조연활동，급취피조사기업리재경영성공경험，병차조타문종이론도실천적봉부적루，파맥중소민영기업회계리재능력방면적선천불족여：가족화、창업자강세경영모식등화후천영양불량방면전형문제성인，경과정리분석，총결귀납괄합민영경제체특점겸고당전경제조정배경구비신의특정적리재방법삼개、관리이념일개、리재개념일개、계통성리재모식일개。지재침대보편성문제，결합중소민기회계실제전업지식교육정도，측중차감사회상기타기업류형회계리재방면성공경험，종실용학술각도가이전화탐토。
With deepening reform and opening wider to the world, the market is increasingly international. Lack of ability of money manage?ment has become a general problem for most smal and medium-sized private enterprises, which limits their adjustment of structures as wel as act as a barrier of entering the international market. Considering that, we have probed the reasons why smal and medium-sized private enterpris?es have such an obvious disadvantage about financing by doing a social re?search among certain enterprises and learning from the valuable and suc?cessful experience from them. And we have concluded that the reasons contain familization,the operation pattern affected by the founder’s author?ity and limitation of funds during operation. Further more, in order to solve the problems referred above, we have summarized three approaches to financing,and the idea of management,the concept of financial manage?ment,as wel as a systematic mode. Aimed at the general problem, we have put the emphasis on the successful experience of other enterprises in differ?ent business pattern, and concerned with the fact that the education level of employees in financial department is not satisfied enough at the same time. Final y the conclusions have been draw in the view of both practical and academic.