imperfect corporate accounting statements

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First, the investment needs of SMEs shortage of funds , banks and other financial institutions are the main source of finance for SMEs , but SMEs to attract financial institution's investment or borrowing more difficult, even if the bank agrees to lend to SMEs , but also because of the high risk and improve lending rates, thereby increasing the cost of financing for SMEs , the second is the pursuit of short-term goals , due to its small size , the proportion of loans invested much more than large enterprises , the surface facing the risk is greater, as soon as they are always recover the investment, with little regard expand their scale , three investment blindness , investment direction is difficult to grasp .

Lack of corporate Accounting and management talent , management is weak, the poor quality of financial accounting , financial accounting SMEs currently a serious shortage of talent , the specific circumstances of each enterprise are different, in which some Kong Gang lack of staff , internal restraints can not be achieved , and some in the post accountants quality is poor, poor, unable to do their own work , and some low-paid accountants are employed part-time staff , and its simple to complete billing, reimbursement task , due to tax inspection department trouble , and so on , it is difficult to ensure the quality of corporate financial accounting work , did not do on the financial activities of scientific prediction decision making, planning , control, supervision , inspection and analysis and evaluation and other aspects of management . In these enterprises are prevalent : big blind financial activities of enterprises , accounting speak effective, but only satisfied formalism , going through the motions , to meet Foreign reports, financial and accounting management did not play its due role .

Internal financial and accounting management mechanism is not perfect , the lack of financial and accounting management objectives and braking force....
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