论如何改善企业财务状况

论如何改善企业财务状况
 
摘要：企业财务状况是反映企业经营实力的重要方面，也是企业营运状况分析的重要内容，因此从企业发展角度来说，通过评价财务状况来考核企业的优劣就更为合理。近年来企业进行了1系列的改革如：推行现代企业制度的建立，落实企业经营自主权等等，成绩突出，但某些企业仍然存在1些不足，如资产比例失衡、市场竞争力弱、非正常负债高、规模不经济、盈利能力差等等；在此背景下，本文首先概述企业财务状况内涵，然后从资本结构、企业规模等微观方面，详细分析了制约我国企业财务状况的主要因素及存在的1些不足，并概述了良好财务状况的特征，进而提出实现良好财务状况的对策，从而探讨改善财务状况的方法。

关键词： 影响因素；   财务状况；   良好财务状况

How to improve the financial position of the enterprise
 
Abstract：The financial position of the enterprise is the important aspect of the management, is also the important content of enterprise transport in business position analysis. In recent years the state-owned enterprise has carried on a series of reforms for example: the establishment of the modern enterprise system carries out realization the right of autonomous management and so on, the result is prominent .But some enterprise finance still had some insufficiencies, like the production efficiency is low, the strength of the market competition is weak, unusually is in debt, scale is not economy, profit ability is different and so on; Under this background, this article first outlines the enterprise financial position connotation, then from the capital structure, the enterprise scale and so on in the microscopic aspect, exhaustively analyzed the factor which has restricted our country enterprise financial position, and has outlined the characteristic of the good financial position ,then proposed the realization the countermeasure of good finance position thus discussion how to improve financial position .

keywords:  factor;  financial position;  good financial position