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IERP环境下中小企业资金管理存在的问题及对策摘要近几年，随着经济迅速发展，我国中小企业面临的竞争也越来越激烈。企业的发展离不开资金，中小企业的资金管理对促进企业健康有序发展起着不容忽视的作用。ERP在中小企业中的运用与推广，提高了中小企业资金管理的效率，并且保障了企业的效益。虽然ERP系统在资金管理方面具有优越性，但是仍然存在问题。本文以ERP和资金管理相关理论为基础，结合中小企业特点，以实施了ERP的五个中小企业为例，从筹资、投资、资金营运等方面分析ERP环境下中小企业资金管理存在的问题，最后提出中小企业应改善企业筹资活动、做好投资规划、加强营运资金管理等对策，以期为中小企业的资金管理提供了有效和实用的方法，促进企业更好发展。关键词：ERP；中小企业；资金管理IIAbstractInrecentyears,withtherapiddevelopmentofeconomy,smallandmedium-sizedenterprisesinourcountryarefacingincreasingcompetition.Developmentofenterprisescannotdowithoutcapitalandcapitalmanagementofsmallandmedium-sizedenterprisesplaysanon-negligibleroleinpromotinghealthyandorderlydevelopmentofenterprises.ApplicationandpopularizationofERPinsmallandmedium-sizedenterprisesimprovetheefficiencyofcapitalmanagementofsmallandmedium-sizedenterprisesandguaranteebenefitsofenterprises.AlthoughtheERPsystemhasadvantagesincapitalmanagement,therearestillsomeproblems.BasedonrelevanttheoriesofERPandcapitalmanagement,incombinationwithfeaturesofsmallandmedium-sizedenterprises,focusedonthefivesmallandmedium-sizedenterprisesthathaveimplementedERP,intheaspectsoffinancing,investmentandcapitaloperation,thispaperanalyzesproblemsincapitalmanagementofsmallandmedium-sizedenterprisesintheERPenvironment.Finally,strategiesareproposedforsmallandmedium-sizedenterprisestoimprovefinancingactivities,doagoodjobininvestmentandplanningandstrengthenworkingcapitalmanagement.Itprovideseffectiveandpracticalmethodsforcapitalmanagementofsmallandmedium-sizedenterprisesandpromotesdevelopmentofenterprises.Keywords:ERP;Smallandmedium-sizedenterprises;CapitalmanagementIII目录1绪论............................................................................................................................11.1研究背景及研究意义............................................................................................11.1.1研究背景............................................................................................................11.1.2研究意义............................................................................................................21.2国内外文献综述....................................................................................................21.2.1国外文献综述....................................................................................................21.2.2国内文献综述....................................................................................................21.3研究内容与研究方法............................................................................................31.3.1研究内容............................................................................................................31.3.2研究方法............................................................................................................32基本理论概述............................................................................................................52.1ERP系统.................................................................................................................52.2资金管理................................................................................................................52.3中小企业................................................................................................................52.4ERP环境下的资金管理的内容.............................................................................63ERP环境下中小企业资金管理存在的问题.............................................................73.1企业筹资难，资金薄弱........................................................................................73.2投资管理存在误区................................................................................................83.3中小企业营运资金管理混乱................................................................................9IV3.4企业人员素质不能满足ERP的需求..................................................................113.5ERP系统的安全保障不够...................................................................................114完善ERP环境下中小企业资金管理的对策..........................................................124.1改善企业筹资环境，拓宽筹资渠道..................................................................124.2完善企业投资管理..............................................................................................124.3加强中小企业营运资金管理..............................................................................134.4提高企业相关人员的素质..................................................................................134.5提高企业安全保障..............................................................................................135结论..........................................................................................................................15参考文献......................................................................................................................16致谢.............................................................................................错误!未定义书签。VERP环境下中小企业资金管理存在的问题及对策11绪论1.1研究背景及研究意义1.1.1研究背景当代经济迅速发展，中小企业异军突起，成为了国民经济的重要组成部分，中小企业的健康发展对促进经济的发展以及维持社会稳定有着举足轻重的作用。中小企业为我国GDP、出口、税收等做出了很大贡献。据统计，2015年我国中小企业创造的最终产品和服务价值相当于国内生产总值（GDP）总量的60%,纳税占国家税收总