会计专业毕业论文-浅析企业如何合理避税问题

论文题目

浅析企业如何合理避税问题

学 院： 工商管理学院 学生姓名： *** 专业班级： **级 会 计 电 算 化*班 学 号： ***** 指导教师： ***

2011 年 12月 27 日

毕业设计（论文）

目录

摘要 ............................................................................................................................................. I Abstract ......................................................................................................................................II 引言 .......................................................................................................................................... III 1.企业避税的概述 ..................................................................................................................... 1

1.1.何为避税? .................................................................................................................... 1 1.2.避税如何产生？ .......................................................................................................... 1 2.我国中小企业财务管理存在的主要问题 ............................................................................. 2

2.1会计基础工作薄弱,管理模式僵化,管理观念陈旧 .................................................... 2 2.2筹资难度大，抗风险差 .............................................................................................. 2 2.3财务控制薄弱，缺乏科学性 ...................................................................................... 3 2.4 企业财务信息化水平有待提高 ................................................................................. 3 2.5企业财务管理人员整体素质低下导致财务管理水平低下 ...................................... 4 3．加强中小企业财务管理的对策 .......................................................................................... 4

3.1 加强财务管理意识,重视财务管理 ............................................................................ 4 3.2 正确进行投资决策，努力降低投资风险 ................................................................. 4 3.3针对解决融资问题的对策 .......................................................................................... 5 3.4加快企业财务信息化建设 .......................................................................................... 5 3.5提高会计人员的素质 .................................................................................................. 6 结论 ............................................................................................................................................ 7 參考文献 .................................................................................................................................... 8 致谢 ............................................................................................................................................ 9

毕业设计（论文）

摘要

财务管理是企业管理的重要组成部分，财务管理直接关系到企业的生存与发展。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。在市场经济条件下，企业要生存、发展和盈利就必须建立现代企业制度，科学地进行资本运营，而这一切都是需要强化财务管理。自从我国加入WTO后，企业的经营环境发生了改变，企业要迅速适应环境的变化，就需要找出自己在财务管理中存在的问题，选择适合自己的对策。特别是我国的中小企业在财务管理上存在种种的弊端。文章就中小企业在财务管理中存在的问题进行了探讨，并提出了相应的对策建议。

关键词：中小企业；财务管理；问题；对策

I

毕业设计（论文）

Abstract

Financial management is an important part of enterprise management, financial management directly related to the survival and development of enterprises. But because of its small size output, low capital and technological content, the traditional system and external factors such as the macroeconomic impact, medium and small-sized enterprises exist in financial management with their own development and the market economy are not adapt. Under the market economy condition, the enterprise survival, development and earnings must establish modern enterprise system, scientifically, capital operation, and this is all need to strengthen financial management. Since China's accession to the WTO, the management of the enterprise environment changed, enterprises should rapidly adapt to changes in the environment, they need to find themselves in financial and the problems existing in the management and select the appropriate countermeasures. Especially the medium and small enterprises in China in financial management are all kinds of abuses. Article medium small businesses in financial management in this paper discusses the problems and puts forward the corresponding countermeasures and Suggestions.

Keywords：minor enterprises; Financial Management; problem; countermeasure

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