論如何改善企業財務狀況
摘要：企業財務狀況是反映企業經營實力的重要方面，也是企業營運狀況分析的重要內容，因此從企業發展角度來說，透過評價財務狀況來考覈企業的優劣就更爲合理。近年來企業進行了1系列的改革如：推行現代企業制度的建立，落實企業經營自主權等等，成績突出，但某些企業仍然存在1些不足，如資產比例失衡、市場競爭力弱、非正常負債高、規模不經濟、盈利能力差等等；在此背景下，本文首先概述企業財務狀況內涵，然後從資本結構、企業規模等微觀方面，詳細分析了制約我國企業財務狀況的主要因素及存在的1些不足，並概述了良好財務狀況的`特徵，進而提出實現良好財務狀況的對策，從而探討改善財務狀況的方法。
關鍵詞： 影響因素； 財務狀況； 良好財務狀況
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 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
