国有企业财务管理中存在的典型问题
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摘要
尽管中国的改革已经进行了20多年，经济发展已取得了巨大的进步，甚至有许多产业和技术已经走在世界前列，但是国有企业改革却是步履艰难，大部分国有企业依然缺乏竞争力，甚至举步为艰。尽管许多的财务管理理论和方法也已日趋完善，但是却没有给我国的国有企业带来太大的变化，财务管理工作依旧薄弱和落后。因此，揭示和分析国有企业财务管理中存在的一些典型问题有现实意义。
本文首先简单概括了近年来我国国有企业财务方面暴露的基本问题，包括，经营业绩不尽人意，财务管理问题较多，改善管理、提高竞争力的方法治标不治本等。
在此基础上，本文通过大量（作者在会计师事务所工作中积累的）案例和有关统计数据，揭示了当前我国国有企业财务管理中存在的典型问题：公司治理和内部控制不完善；会计信息失真；应收账款管理不善、存货管理管理不善、投资及担保管理不规范等。并简要分析了问题形成的原因及带来的后果。
鉴于有些问题的产生和国有企业的管理体制相关较大，本文仅对应收账款管理和存货管理管理两个问题提出了一些对策和方法。在存货管理上，推荐了一些可以采用的方法：材料需求计划系统（MRP），适时存货制(JIT)，基于信息技术的其它方法，存货ABC制度，存货的归口分级管理等。在应收账款管理上，本文认为，应收账款和销售策略是紧密相联系的，销售政策和计划及信用政策决定着一个企业应收账款的规模和可能面临的管理问题。所以，应收账款管理应当包括：事前的控制，其中包括销售预测和计划的管理、信用政策的制定和客户信用分析及控制、内部控制制度等；及过程（日常）控制，包括货款结算与回笼的控制及货款回收的措施等。
In lieu of the fact that the Chinese reform has proceeded for more than 20 years and the economic development has made a big step forward, and even many industries and technology have moved to leading position in the world, in the contrary, the reform of the state-owned enterprises has never been successful and most of them are still lack of competitiveness and even facing operation difficulties. No matter how well the theory of financial management system has developed, the state-owned enterprises have never been benefited from such development and most of them are still operating at the old fashion financial management standard. Therefore, it is very significant to reveal and analyze the typical problems of financial management in state-owned enterprises.
In the beginning, the author discussed the basic problems that the state-owned enterprises nowadays face including their poor operating result as well as weakness in the financial management system, methods to improve management standard as well as operation competitiveness were proved to be unsuccessful.
Base on the above, the author has gathered case studies as well as statistical data (obtained from author’s engagement with a CPA firm) to reveal the typical problems in the financial management system of the state-own enterprises. These include a poor company management system and ineffective internal control; impropriety of accounting record; poor accounts receivable control standard; poor inventory control standard and impropriety over control of investments and acting as guarantor, etc. The author also analyzed the reasons causing such problems as well as the consequences.
Due to the complexity of the management standard of the state-own enterprises, here this paper only focuses on some methods in solving problems in the management of accounts receivable and inventory. Regarding inventory control, there are some methods that can be recommended such as the Materials Requirements Planning (MRP), Just In Time (JIT), other data control techniques, the ABC system and the allocation and hierarchy management system. For the control of accounts receivable, marketing policies and planning as well as credit control policies greatly influence the size of the accounts receivable and the possible management problems. Therefore a good management system should include the control beforehand on the marketing planning and forecasts, credit control policies as well as the determination and control over each customer’s credit limit, internal control system, etc; and the control in progress such as credit clearance, receipts control and credit settlement policies, etc.
本文首先简单概括了近年来我国国有企业财务方面暴露的基本问题，包括，经营业绩不尽人意，财务管理问题较多，改善管理、提高竞争力的方法治标不治本等。
在此基础上，本文通过大量（作者在会计师事务所工作中积累的）案例和有关统计数据，揭示了当前我国国有企业财务管理中存在的典型问题：公司治理和内部控制不完善；会计信息失真；应收账款管理不善、存货管理管理不善、投资及担保管理不规范等。并简要分析了问题形成的原因及带来的后果。
鉴于有些问题的产生和国有企业的管理体制相关较大，本文仅对应收账款管理和存货管理管理两个问题提出了一些对策和方法。在存货管理上，推荐了一些可以采用的方法：材料需求计划系统（MRP），适时存货制(JIT)，基于信息技术的其它方法，存货ABC制度，存货的归口分级管理等。在应收账款管理上，本文认为，应收账款和销售策略是紧密相联系的，销售政策和计划及信用政策决定着一个企业应收账款的规模和可能面临的管理问题。所以，应收账款管理应当包括：事前的控制，其中包括销售预测和计划的管理、信用政策的制定和客户信用分析及控制、内部控制制度等；及过程（日常）控制，包括货款结算与回笼的控制及货款回收的措施等。
In lieu of the fact that the Chinese reform has proceeded for more than 20 years and the economic development has made a big step forward, and even many industries and technology have moved to leading position in the world, in the contrary, the reform of the state-owned enterprises has never been successful and most of them are still lack of competitiveness and even facing operation difficulties. No matter how well the theory of financial management system has developed, the state-owned enterprises have never been benefited from such development and most of them are still operating at the old fashion financial management standard. Therefore, it is very significant to reveal and analyze the typical problems of financial management in state-owned enterprises.
In the beginning, the author discussed the basic problems that the state-owned enterprises nowadays face including their poor operating result as well as weakness in the financial management system, methods to improve management standard as well as operation competitiveness were proved to be unsuccessful.
Base on the above, the author has gathered case studies as well as statistical data (obtained from author’s engagement with a CPA firm) to reveal the typical problems in the financial management system of the state-own enterprises. These include a poor company management system and ineffective internal control; impropriety of accounting record; poor accounts receivable control standard; poor inventory control standard and impropriety over control of investments and acting as guarantor, etc. The author also analyzed the reasons causing such problems as well as the consequences.
Due to the complexity of the management standard of the state-own enterprises, here this paper only focuses on some methods in solving problems in the management of accounts receivable and inventory. Regarding inventory control, there are some methods that can be recommended such as the Materials Requirements Planning (MRP), Just In Time (JIT), other data control techniques, the ABC system and the allocation and hierarchy management system. For the control of accounts receivable, marketing policies and planning as well as credit control policies greatly influence the size of the accounts receivable and the possible management problems. Therefore a good management system should include the control beforehand on the marketing planning and forecasts, credit control policies as well as the determination and control over each customer’s credit limit, internal control system, etc; and the control in progress such as credit clearance, receipts control and credit settlement policies, etc.
引文
小阿瑟.A.托马森等，《战略管理学》(原书12版) , 机械工业出版社，2002
爱得华.J.布落切等, 《成本管理-经营控制与管理控制》，华夏出版社，2001
李天民，《现代管理会计学》华夏出版社，2001
《中国企业会计实况调查》，东北财经出版社，2002
杨胜雄 王飞，《财务管理咨询》,华夏出版社，2002
张新民等，《企业财务报表分析》对外经济贸易大学出版社，2001
Pilip Kotler，《营销管理》 清华大学出版社，2001
约翰.瓦霍维奇，《现代企业财务管理》，经济科学出版社，2000
柳絮 刘小清, 《企业内部会计控制》，广东经济出版社，2002
荆新等，《财务管理学》，中国人民大学出版社，1998
迈克尔.波特,《竞争优势》，华夏出版社，2001
张杰等译,《生产运作管理》，机械工业出版社，2000
汤谷良、王化成，《企业财务管理学》，经济科学出版社，2000
彼得.F.得鲁克等，《哈佛商业评论》，中国人民大学出版社，1999
《内部会计控制规范》，中国商业出版社，2001
周小川在“中国上市公司治理研讨会”上的讲话
宁向东，《国内外公司治理分析》，
李萍莉，《管理会计学》，经济科学出版社，1998
中华财会网，《内部公司治理与内部控制》， 2003-12
国家审计署报告“2002年度中央预算执行和其他财政收支的审计情况”
爱得华.J.布落切等, 《成本管理-经营控制与管理控制》，华夏出版社，2001
李天民，《现代管理会计学》华夏出版社，2001
《中国企业会计实况调查》，东北财经出版社，2002
杨胜雄 王飞，《财务管理咨询》,华夏出版社，2002
张新民等，《企业财务报表分析》对外经济贸易大学出版社，2001
Pilip Kotler，《营销管理》 清华大学出版社，2001
约翰.瓦霍维奇，《现代企业财务管理》，经济科学出版社，2000
柳絮 刘小清, 《企业内部会计控制》，广东经济出版社，2002
荆新等，《财务管理学》，中国人民大学出版社，1998
迈克尔.波特,《竞争优势》，华夏出版社，2001
张杰等译,《生产运作管理》，机械工业出版社，2000
汤谷良、王化成，《企业财务管理学》，经济科学出版社，2000
彼得.F.得鲁克等，《哈佛商业评论》，中国人民大学出版社，1999
《内部会计控制规范》，中国商业出版社，2001
周小川在“中国上市公司治理研讨会”上的讲话
宁向东，《国内外公司治理分析》，
李萍莉，《管理会计学》，经济科学出版社，1998
中华财会网，《内部公司治理与内部控制》， 2003-12
国家审计署报告“2002年度中央预算执行和其他财政收支的审计情况”