財(cái)務(wù)管理外文文獻(xiàn) 英文翻譯(金融危機(jī)下的企業(yè)財(cái)務(wù)管理研究)

金融危機(jī)下的企業(yè)財(cái)務(wù)管理研究摘要：爆發(fā)于2008年的金融危機(jī)，雖起源于美國(guó)，卻影響著全球的經(jīng)濟(jì)。自2008年以來(lái)，無(wú)數(shù)企業(yè)破產(chǎn)，包括很多百年知名企業(yè)和銀行、投行。所以在目前這種經(jīng)濟(jì)蕭條時(shí)期，任何一個(gè)企業(yè)應(yīng)該認(rèn)識(shí)到財(cái)務(wù)管理對(duì)企業(yè)的作用，積極做好財(cái)務(wù)管理以應(yīng)對(duì)金融危機(jī)的沖擊，是企業(yè)獲得長(zhǎng)久發(fā)展的關(guān)鍵。關(guān)鍵詞：金融危機(jī)；財(cái)務(wù)管理；企業(yè)；管理策略財(cái)務(wù)管理掌持著企業(yè)的經(jīng)濟(jì)命脈，對(duì)企業(yè)的健康發(fā)展有著重要意義。但目前，我國(guó)許多企業(yè)財(cái)務(wù)管理仍處于低效率低水平狀態(tài)，與其日益發(fā)展壯大的要求和外部不斷變化的環(huán)境不相適應(yīng)。多數(shù)企業(yè)的領(lǐng)導(dǎo)層特別是中小企業(yè)的領(lǐng)導(dǎo)層尚未建立起諸如時(shí)間價(jià)值、風(fēng)險(xiǎn)價(jià)值、邊際成本、機(jī)會(huì)成本等科學(xué)管理的理念。普遍存在財(cái)務(wù)管理機(jī)構(gòu)簡(jiǎn)單、專業(yè)性不強(qiáng)、職位不分、內(nèi)部控制弱、資金周轉(zhuǎn)緩慢等財(cái)務(wù)管理問(wèn)題。面對(duì)目前席卷全球的金融危機(jī)，各國(guó)企業(yè)尤其是我國(guó)企業(yè)更應(yīng)該認(rèn)識(shí)到財(cái)務(wù)管理的不足，進(jìn)而采取相應(yīng)的策略，以應(yīng)對(duì)環(huán)境的變化。一、金融危機(jī)對(duì)國(guó)內(nèi)企業(yè)的影響由于受全球金融危機(jī)和世界經(jīng)濟(jì)增長(zhǎng)明顯減速的影響，中國(guó)經(jīng)濟(jì)運(yùn)行困難明顯增加，出口額降低、失業(yè)率升高、工業(yè)生產(chǎn)放緩、部分企業(yè)生產(chǎn)經(jīng)營(yíng)困難甚至破產(chǎn)等等。受影響最大的當(dāng)屬沿海、南方一些主要對(duì)外出口的制造企業(yè)。金融危機(jī)使得西方人的消費(fèi)能力大大下降，人們減少了使用信用卡提前消費(fèi)的習(xí)慣，開始進(jìn)入節(jié)儉生活的時(shí)代。國(guó)外的消費(fèi)力下降，直接影響著我國(guó)企業(yè)的出口額，一些企業(yè)失去了大額訂單，資金問(wèn)題困擾著企業(yè)的生存。服務(wù)業(yè)特別是旅游業(yè)也受到了一定影響，雖然人們工作不再繁忙甚至失去了工作，從而有了充裕的閑暇時(shí)間，但金錢的匱乏使得人們寧愿呆在家中，從而使得國(guó)內(nèi)旅游業(yè)失去了大批的國(guó)外游客。當(dāng)然，原本主攻國(guó)內(nèi)市場(chǎng)的一些企業(yè)受到金融危機(jī)的沖擊還是比較小的，目前國(guó)家政策的主方向就是啟動(dòng)內(nèi)需、擴(kuò)大內(nèi)需，盡量把國(guó)民的消費(fèi)欲望調(diào)動(dòng)起來(lái)，這在很大程度上幫助了這部分企業(yè)。二、我國(guó)企業(yè)財(cái)務(wù)管理現(xiàn)狀1.管理層財(cái)務(wù)管理意識(shí)不強(qiáng)，尤其缺少財(cái)務(wù)預(yù)算意識(shí)，面對(duì)風(fēng)險(xiǎn)信心不足。金融危機(jī)的沖擊要求各企業(yè)尤其應(yīng)做好財(cái)務(wù)管理，這對(duì)于國(guó)內(nèi)企業(yè)來(lái)說(shuō)是一種挑戰(zhàn)。相對(duì)于西方國(guó)家來(lái)說(shuō)，我國(guó)的市場(chǎng)經(jīng)濟(jì)起步較晚，發(fā)展的還不是很完善，再加上受傳統(tǒng)思想的影響，國(guó)內(nèi)的企業(yè)領(lǐng)導(dǎo)層不太重視財(cái)務(wù)管理，尤其是預(yù)算管理。以收定支是各企業(yè)特別是中小企業(yè)的一貫?zāi)Ｊ?。金融危機(jī)的爆發(fā)使得對(duì)外出口企業(yè)的收入急劇下滑，賬款收不回來(lái)，現(xiàn)金流斷裂，面對(duì)這些問(wèn)題，大多數(shù)企業(yè)采取的是裁員甚至關(guān)門，而對(duì)于如何拯救企業(yè)信心不足。2.多數(shù)企業(yè)沒(méi)有風(fēng)險(xiǎn)預(yù)警系統(tǒng)。正由于財(cái)務(wù)預(yù)算做的不到位，風(fēng)險(xiǎn)預(yù)警就更談不上了。企業(yè)的經(jīng)營(yíng)過(guò)程中會(huì)面臨很多風(fēng)險(xiǎn)，比如政策風(fēng)險(xiǎn)、環(huán)境風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)、安全風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)等，完善的風(fēng)險(xiǎn)預(yù)警系統(tǒng)能夠及時(shí)發(fā)現(xiàn)風(fēng)險(xiǎn)，并反饋給管理層以作出決策，避免或減少不必要的損失。對(duì)于財(cái)務(wù)風(fēng)險(xiǎn)，財(cái)務(wù)人員可根據(jù)預(yù)警模型利用搜索的數(shù)據(jù)，檢測(cè)到可能面臨的現(xiàn)金流方面的風(fēng)險(xiǎn)，就應(yīng)把信息及時(shí)傳遞給管理層，以作出改變營(yíng)銷策略、加速回收賬款等策略。金融危機(jī)的爆發(fā)雖然危害多多，但也起到了一定的檢測(cè)作用，對(duì)于那些迅速破產(chǎn)消失的企業(yè)，財(cái)務(wù)管理不善是主要原因之一。3.融資渠道狹窄，投資盲目、不科學(xué)。我國(guó)資本市場(chǎng)還不夠發(fā)達(dá)，企業(yè)籌資手段比較單一，大型企業(yè)主要靠發(fā)行股票募集資金，而股票上市要經(jīng)過(guò)政府批準(zhǔn)，要經(jīng)過(guò)地方政府、中央主管部門、證監(jiān)委、證券委和證交所上市委員會(huì)等層層審批，關(guān)卡較多，使得融資不及時(shí)。所以，很多企業(yè)特別是中小企業(yè)首選金融機(jī)構(gòu)的貸款，有的不惜從地下錢莊貸高利貸，100萬(wàn)的貸款一年就有60多萬(wàn)的利息，成本高，風(fēng)險(xiǎn)也大。在籌資時(shí)較少考慮資本結(jié)構(gòu)和財(cái)務(wù)風(fēng)險(xiǎn)等，也是目前很多企業(yè)的通病。有些上市公司無(wú)視很高的負(fù)債比率，甚至更有些上市公司純粹是為了圈錢而籌資，籌到的資金進(jìn)行衍生金融工具的投機(jī)行為，賺了是公司的，賠了是股東的，很少考慮企業(yè)價(jià)值或股東價(jià)值最大化。在利潤(rùn)分配方面，由于我國(guó)企業(yè)為了長(zhǎng)期穩(wěn)定地發(fā)展，一般較注重積累，而不傾向于導(dǎo)致企業(yè)現(xiàn)金流出的現(xiàn)金股利分配方式，較注重企業(yè)的經(jīng)營(yíng)成果，即利潤(rùn)指標(biāo)，而對(duì)股價(jià)關(guān)心較少，從而在收益分配上與國(guó)際慣例差距較大。與國(guó)際上廣泛采用的股利政策相比，我國(guó)上市公司較少分配現(xiàn)金股利，而以配股或送紅股居多，這不利于私有資金的募集。在投資方面，多數(shù)企業(yè)沒(méi)有經(jīng)過(guò)嚴(yán)謹(jǐn)?shù)目茖W(xué)分析與判斷，尤其是一些國(guó)有企業(yè)不顧自身的能力和發(fā)展目標(biāo)，熱衷于鋪新攤子，盲目投資，造成嚴(yán)重?fù)p失，更有甚者，把大量資金賭注在復(fù)雜衍生金融工具上，最終造成公司的巨額虧損。4.流動(dòng)資金管理不當(dāng)，創(chuàng)新能力較低。我國(guó)企業(yè)在流動(dòng)資金等方面的管理也存在很多問(wèn)題，為了獲得大額訂單，增加銷售額，而不顧購(gòu)買方的信用狀況，進(jìn)行大量賒銷，使得應(yīng)收賬款居高不下。資金回籠慢，降低了資金的流動(dòng)性，影響了企業(yè)的正常業(yè)務(wù)，使企業(yè)處于被動(dòng)狀態(tài)。企業(yè)創(chuàng)新能力低主要表現(xiàn)在經(jīng)營(yíng)策略陳舊、產(chǎn)品種類單一、產(chǎn)品設(shè)計(jì)單調(diào)、應(yīng)收賬款回收方式單一（只等著企業(yè)歸還或加緊催收，而不敢輕易賣給銀行）等，從而使得企業(yè)競(jìng)爭(zhēng)力減弱，陷入財(cái)務(wù)困難的境地。三、金融危機(jī)下財(cái)務(wù)管理策略1.增強(qiáng)財(cái)務(wù)管理意識(shí)，備足信心應(yīng)對(duì)金融危機(jī)。不斷發(fā)展完善的市場(chǎng)經(jīng)濟(jì)要求企業(yè)的財(cái)務(wù)管理跟上步伐，管理層應(yīng)從觀念上改變以收定支的思路，充分認(rèn)識(shí)到財(cái)務(wù)管理的作用。管理層認(rèn)識(shí)到了財(cái)務(wù)管理的作用，可以派財(cái)務(wù)人員到其他企業(yè)學(xué)習(xí)借鑒寶貴豐富的經(jīng)驗(yàn)，以減少摸索的時(shí)間，減少企業(yè)成本。當(dāng)然，面對(duì)金融危機(jī)，作為企業(yè)的決策者還必須要有足夠的信心，去解決困難。領(lǐng)導(dǎo)者堅(jiān)定的信心才能聚集人氣，提高士氣，共同挺過(guò)困難時(shí)期。2.加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)建設(shè)，提高管理層的決策能力。財(cái)務(wù)風(fēng)險(xiǎn)分析和預(yù)測(cè)是企業(yè)控制未來(lái)財(cái)務(wù)風(fēng)險(xiǎn)的重要方法，也是企業(yè)進(jìn)行經(jīng)營(yíng)決策的重要依據(jù)。準(zhǔn)確把握宏觀經(jīng)濟(jì)形勢(shì)和市場(chǎng)發(fā)展變化，高度關(guān)注宏觀經(jīng)濟(jì)運(yùn)行信息及重要指標(biāo)，通過(guò)分析判斷后，調(diào)整企業(yè)自身各項(xiàng)財(cái)務(wù)指標(biāo)及目標(biāo)，對(duì)企業(yè)未來(lái)財(cái)務(wù)活動(dòng)和財(cái)務(wù)成果作出科學(xué)預(yù)測(cè)，以避免不恰當(dāng)?shù)耐顿Y實(shí)施。加強(qiáng)經(jīng)濟(jì)、財(cái)務(wù)、市場(chǎng)、政策等信息體系建設(shè)，強(qiáng)化財(cái)務(wù)風(fēng)險(xiǎn)分析和預(yù)測(cè)與企業(yè)發(fā)展戰(zhàn)略的相互銜接，合理運(yùn)用財(cái)務(wù)風(fēng)險(xiǎn)分析和預(yù)測(cè)方法，以提高企業(yè)財(cái)務(wù)管理水平，提升企業(yè)管理層的決策能力。3.盡量使籌資多樣化，充分利用國(guó)家的優(yōu)惠政策，科學(xué)投資，強(qiáng)化管理，降低成本費(fèi)用。在做籌資決策時(shí)，應(yīng)研究對(duì)比各方案，充分考慮資本結(jié)構(gòu)和財(cái)務(wù)風(fēng)險(xiǎn)。在目前上市條件苛刻，審批嚴(yán)格的情況下，大型企業(yè)可以采取私募資金的方式進(jìn)行融資，當(dāng)然，這種方式要求企業(yè)有很高的信譽(yù)。對(duì)于中小企業(yè)，可以時(shí)刻關(guān)注國(guó)家的優(yōu)惠政策，盡管4萬(wàn)億的國(guó)家投資主要用在了基礎(chǔ)建設(shè)上，但下一步國(guó)家政策會(huì)偏向于中小型民企，民營(yíng)企業(yè)對(duì)解決就業(yè)，促進(jìn)經(jīng)濟(jì)發(fā)展有著不可估量的作用。企業(yè)投資應(yīng)充分考察市場(chǎng)發(fā)展變化，對(duì)各投資方案進(jìn)行分析，以求投資于有市場(chǎng)潛力的實(shí)體經(jīng)濟(jì)或前景良好的股市等。市場(chǎng)需求萎縮，企業(yè)面臨銷售業(yè)績(jī)下滑、成本費(fèi)用上升、盈利能力下降等多重困難，嚴(yán)格控制企業(yè)成本，是企業(yè)應(yīng)對(duì)國(guó)際金融危機(jī)沖擊的重要舉措。進(jìn)一步優(yōu)化業(yè)務(wù)和管理流程，推行全面預(yù)算管理，強(qiáng)化各項(xiàng)預(yù)算定額和費(fèi)用標(biāo)準(zhǔn)的約束力。降低成本費(fèi)用需要在各個(gè)環(huán)節(jié)進(jìn)行落實(shí)，經(jīng)營(yíng)環(huán)節(jié)重點(diǎn)在于加強(qiáng)對(duì)原材料的采購(gòu)和使用，妥善處理集中采購(gòu)與分散采購(gòu)的關(guān)系，努力把原材料成本控制在預(yù)算范圍內(nèi)；籌資環(huán)節(jié)主要研究資金成本的降低，盡量采用財(cái)務(wù)費(fèi)用較少且風(fēng)險(xiǎn)較低的籌資方式；投資階段盡量避免錯(cuò)誤決策帶來(lái)的損失。4.加強(qiáng)現(xiàn)金流管理，提高企業(yè)的創(chuàng)新能力。穩(wěn)定充足的現(xiàn)金流，是企業(yè)應(yīng)對(duì)危機(jī)、穩(wěn)健經(jīng)營(yíng)、健康發(fā)展的重要保證。全面樹立以資金管理為主導(dǎo)的企業(yè)財(cái)務(wù)管理理念，強(qiáng)化現(xiàn)金流管理意識(shí)，重視企業(yè)現(xiàn)金流管理是非常重要的。縮短資金循環(huán)周期，防范資金風(fēng)險(xiǎn)，嚴(yán)格控制現(xiàn)金流出，健全企業(yè)現(xiàn)金流管理制度，建立有效的管理信息系統(tǒng)，進(jìn)一步改進(jìn)和加強(qiáng)對(duì)現(xiàn)金流的動(dòng)態(tài)監(jiān)控，確保企業(yè)資金鏈正常。提高創(chuàng)新力是使企業(yè)立于不敗之地的良策，準(zhǔn)確把握產(chǎn)品市場(chǎng)發(fā)展態(tài)勢(shì)，加強(qiáng)市場(chǎng)形勢(shì)預(yù)測(cè)，科學(xué)合理組織生產(chǎn)，適時(shí)調(diào)整產(chǎn)品結(jié)構(gòu)，進(jìn)行產(chǎn)品創(chuàng)新，優(yōu)化配置，整合資源，把沒(méi)有效率和競(jìng)爭(zhēng)力差的業(yè)務(wù)去掉，以增強(qiáng)企業(yè)整體競(jìng)爭(zhēng)力。充分發(fā)揮網(wǎng)絡(luò)營(yíng)銷優(yōu)勢(shì)，拓展國(guó)際國(guó)內(nèi)營(yíng)銷區(qū)域，提高營(yíng)銷速度，不斷提高產(chǎn)品市場(chǎng)占有率。四、結(jié)束語(yǔ)面對(duì)全球性的金融危機(jī)，企業(yè)必須認(rèn)識(shí)到財(cái)務(wù)管理對(duì)企業(yè)生存和發(fā)展的重要性，積極采取應(yīng)對(duì)措施，調(diào)整發(fā)展戰(zhàn)略，改善經(jīng)營(yíng)管理，通過(guò)加強(qiáng)成本控制、現(xiàn)金流管理、籌資投資管理、財(cái)務(wù)風(fēng)險(xiǎn)預(yù)測(cè)等一系列的管理活動(dòng)，有效地解決金融危機(jī)環(huán)境中企業(yè)存在的財(cái)務(wù)管理問(wèn)題，以應(yīng)對(duì)金融危機(jī)的沖擊，以求企業(yè)更近一步的發(fā)展。FinancialcrisisofenterprisefinancialmanagementresearchAbstract:theoutbreakofthefinancialcrisisin2008,althoughoriginatedintheUnitedStates,butimpactoftheglobaleconomy.Since2008,countlessenterprisebankruptcy,includingmanywell-knownenterprisesand100yearsBanks,investmentBanks.Sointhecurrenteconomicdepression,anyenterpriseshouldrealizetheroleofenterprisefinancialmanagement,completesthefinancialmanagementinordertodealwiththeimpactofthefinancialcrisis,istheenterpriseisthekeytoaccesstolong-termdevelopment.Keywords:financialcrisis;Financialmanagement;Enterprise;ManagementstrategyThefinancialmanagementofenterprisesareholdinghandsofenterprise'seconomiclifeline,thehealthydevelopmenthasimportantsignificance.Butatpresent,ourcountrymanyenterprisefinancialmanagementisstillinlowefficiencylowlevelcondition,insteadofincreasingdevelopmentandexpansionoftherequirementsandexternalconstantlychangingenvironmentdoesnotadapt.Mostenterpriseleadershipespeciallysmesleadershiphasnotyetsetupsuchastimevalueandriskvalue,themarginalcost,opportunitycostandotherscientificmanagementidea.Widespreadfinancialmanagementsimplestructure,professional,notstrongpositionisnotdivided,internalcontrolweak,thecapitalturnoverslowetcfinancialmanagementproblems.Facingthecurrentacrosstheglobalfinancialcrisis,countriesenterpriseespeciallyourcountryenterprisemoreshouldrealizefinancialmanagementinsufficiency,thentakethecorrespondingstrategy,inresponsetochangesintheenvironment.A,financialcrisisondomesticenterpriseinfluenceAffectedbytheglobalfinancialcrisisandworldeconomicgrowthslowssignificantlyinfluence,China'seconomyoperationdifficultysignificantlyincreased,exports,andhighratesofunemployment,lowerpartofindustrialproductionslowdown,productionandoperationofenterprisesdifficultorevenbankruptcy,etc.Themostaffected,whenisthecoastal,somesouthernmainexportsmanufactureenterprise.Financialcrisiswesternersconsumingcapacitydropsgreatly,peopleusecreditcardreducedspendinghabitsinadvance,hasbeguntolivesimplyera.Abroad,thedirectimpactonconsumerspendingdeclineofenterprisesofourcountryexports,someenterpriselostbigorders,moneyproblemsenterprisesurvival.Servicesespeciallytourismalsoreceivedcertaineffect,whilepeopleworknolongerbusyevenlosthisjobandthushaveampleleisuretime,butthelackofmoneythatmakespeoplewouldratherstayathome,sothatthedomestictourismlostlargeNumbersofforeigntourists.Ofcourse,someoftheoriginalattackthedomesticmarketbytheimpactofthefinancialcrisisenterpriseorsmaller,atpresentthestatepolicydirectionofdomesticdemand,theLordisstartingasexpandingdomesticdemandandnationalconsumptiondesirearoused,thisislargelyhelpedthispartoftheenterprise.Second,ourcountryenterprisefinancialmanagementstatus1.Managementconsciousnessnotstrongfinancialmanagement,especiallythelackoffinancialbudgetconsciousness,facingtherisklackofconfidence.Theimpactofthefinancialcrisisaskeachenterpriseshouldmakethefinancialmanagement,especiallyforthedomesticenterprisethatisachallenge.Comparedwithwesterncountries,whereourcountry'smarketeconomyhasalatestartanditsdevelopmentisnotbyveryperfect,plustheinfluenceoftraditionalideas,thedomesticenterpriseleadershipdon'tvaluethefinancialmanagement,especiallythebudgetmanagement.Surelywithclosingaisvariousenterprisesespeciallysmesconsistentpatterns.Financialcrisismakesforeignexportenterpriseincomesharplydeclining,receivable,donotreceivebackcashflowfracture,facetheseproblems,mostenterpriseistakenlayoffs,butforevenclosetosaveenterpriselackofconfidence.2.Mostenterprisenoriskearly-warningsystem.Becauseofthefinancialbudgetdoesnotreachthedesignatedposition,riskearlywarningismuchless.Themanagementoftheenterpriseprocesswillfacemanyrisks,suchaspolicyrisk,environmentalrisk,marketrisk,safetyriskandfinancialrisk,theperfectriskearly-warningsystemcanthetimelydiscoveryrisk,andfeedbacktomanagementfordecisionmaking,avoidorreduceunnecessarylosses.Forfinancialrisk,financialpersonnelcanaccordingtoearlywarningmodelusingsearchdata,detectcouldfacetheriskofthecashflow,shouldtaketheinformationtomanagement,todelivertimelychangemarketingstrategy,acceleratingrecoveryreceivablestrategy.Financialcrisisalthoughharm,butalsomoreplayacertainroleforthedetection,whoquicklybankrupttheenterprise,financialmanagementdisappearisthemainreasonofbad.3.Thefinancingchannelisnarrow,theinvestmentblindly,notscience.China'scapitalmarketenoughdeveloped,enterprisefinancingmeansmoreonefold,largeenterprises,mainlybyissuingstockraisingmoney,andlistedonthestockexchangetosecuregovernmentapproval,shouldpasslocalgovernmentandthecentralcompetentdepartments,ZhengJianWei,ZhengQuanWeiandstockexchangelistingcommitteesuchlayersofapproval,levelsmore,makefinancingnottimely.So,alotofenterprises,especiallysmespreferredfinancialinstitutionsattheloan,somefromunderground,100millionsubprimeusuryloanswithmorethan60millionayearandtheinterest,costishigh,theriskisbigalso.Whenlessconsiderinfinancingcapitalstructureandfinancialrisks,itisalsothemanyenterpriseover-generalization.Somelistedcompaniesignorehighdebtratio,evensomeofthelistedcompaniesispuretoencirclemoneyandfundraising,raisedmoneyforthederivativesspeculation,earnedisthecompany,itsshareholders,lostisrarelyconsiderenterprisevalueormaximizeshareholdervalue.Theprofitdistribution,becauseourcountryenterpriseforalong-termstabledevelopment,isgenerallypayattentiontotheaccumulation,anddonottendtoleadtoenterprisecashoutflowsofcashdividenddistributionmethods,moreattentiontoenterprise'soperatingresults,suchasprofittargets,andtosharepriceisless,thusinthecarewiththeinternationalconventiononincomedifferenceisbigger.Andinternationallywidelyusedcomparedthedividendpolicy,China'slistedcompanieslesscashdividenddistribution,andtomatchorsendbonus,whichhindersprivatefundsinthemajorityofcollect.Ininvestment,mostbusinesseswithouttherigorousscientificanalysisandjudgement,especiallysomestate-ownedenterpriseignoringtheirownabilityanddevelopmentgoals,keentostall,andspreadnewhaphazardinvestmentandheavylossesarecaused,havemoreveryperson,putlotsofmoneybetonincomplexderivatives,resultinginthecompany'shugelosses.4.Liquiditymanagementundeserved,innovationcapacityislow.Ourcountryenterpriseinliquidityaspectsofmanagementtherearealsomanyproblems,inordertogetthebigorders,increasesales,regardlessoftheacquirercreditconditions,lotsofcreditsales,makesaccountsreceivablehigh.Themoneycollectingslow,reducedliquidity,theimpactoftheenterprise'snormalbusiness,makeenterpriseisinpassivestate.Enterpriseinnovationabilitylowmainlydisplaysinbusinessstrategyobsolete,theproductcategorysingle,productdesignmonotonous,accountsreceivablerecoverymethodssingle(onlywaitingforenterprisereturnedorintensifycollection,andcan'teasilysellbank)etc,thusmaketheenterprisecompetitivenessisabate,intofinancialhardship.Third,thefinancialmanagementstrategyunderthefinancialcrisis1.Enhancethefinancialmanagementawareness,stockedupconfidencecopingwithafinancialcrisis.Continuousdevelopmentperfectmarketeconomyrequirementstheenterprise'sfinancialmanagementkeeppace,managementshouldbesetontheconceptofchangetoreapatrainofthought,fullyrealizefinancialmanagementrole.Themanagementoffinancialmanagementrealizedthefunction,cansendfinancialpersonneltootherenterprisetolearnfrompreciousexperience,inordertoreducethetimegroping,reduceenterprisecost.Ofcourse,inthefaceofthefinancialcrisis,asacorporatedecisionmakersalsomusthaveenoughconfidence,tosolvetheirdifficulties.Leaderfirmfaithtogatheredpopularity,improvemorale,commonsurvivethedifficultperiod.2.Strengthenfinancialriskpre-warningsystemconstruction,improvethemanagementdecision-makingability.Financialriskanalysisandpredictionistocontrolthefutureofthefinancialrisksofenterpriseimportantmethod,alsoisenterpriseoperatinganimportantbasisfordecision-making.Accuratelymacroeconomicsituationandmarketdevelopmentchange,concernthemacro-economyinformationandimportantindex,throughtheanalysisjudgment,adjusttheenterpriseitselfafterthefinancialindicatorsandtargets,totheenterprisefinancialactivitiesandfinancialresultsfuturescientificallyforecast,toavoidimproperinvestmentimplementation.Strengtheningeconomic,financial,market,policy,informationsystemconstruction,strengthenthefinancialriskanalysisandforecastandenterprisedevelopmentstrategyofmutualconvergencereasonableuseoffinancialriskanalysisandforecastingmethod,inordertoimproveenterprisefinancialmanagementlevel,thepromotionenterprisemanagementdecision-makingability.3.Trytomakefundraisingdiversification,makefulluseofnationalpreferentialpolicies,scientificinvestment,strengthenmanagement,reducethecost.Doingfundraisingdecisions,shouldstudycomparedeachscheme,fullyconsidercapitalstructureandfinancialrisk.Atpresent,theexaminationandapprovallistedstrictstringentconditions,largeenterprisescantakeprivatecapitalwayfinancing,ofcourse,insuchawaythattheenterprisehasahighreputation.Forsmallandmedium-sizedenterprises,canalwaysfocusonnationalpreferentialpolicies,although4trillioncountrywithamajorinvestmentininfrastructureconstruction,butthenextnationalpolicypreferenceforsmallandmedium-sizedenterprises,privateenterprisesinsolvingtheemployment,promoteeconomicdevelopmenthasaninestimablerole.Enterpriseinvestmentshouldfullyinvestigationandchangesofmarketdevelopmentareanalyzed,theinvestmentplantoinvestinamarketpotentialoftheentityeconomyorthestockmarketprospectisgood.Themarketdemandatrophy,enterprisesarefacingsalesdeclines,costandexpenserise,profitabilitydecliningmultipledifficulties,strictlycontrolthecost,istheenterprisetodealwiththeinternationalfinancialcrisishittheimportantaction.Furtheroptimizationofbusinessandmanagementprocesses,thecomprehensivebudgetmanagement,strengtheningthebudgetrationandexpensesstandardbinding.Lowercostineverytacheneedpractice,managementlinkistostrengthenthekeyforrawmaterialspurchaseanduse,properlyhandlethecentralizedprocurementanddecentralizedprocurementrelationship,tryingtocontroltherawmaterialcostwithinbudget;Financinglinkcostreducingmainresearchfunds,tryusingthefinancialcostslessandthefinancingwayalowerrisk;Toavoiderrorsdecision-makinginvestmentstageslossesfrom.4.Strengthencashflowmanagement,enhancestheenterprisetheinnovationability.Stableenoughcashflow,istheenterprisetodealwithcrises,stableoperationandhealthydevelopmentoftheimportantguarantee.Fullsetupthefundmanagementas