零售企业财务绩效存在的问题及优化对策研究
摘 要
本文围绕零售企业财务绩效展开研究，首先概述了财务绩效的定义、特点及整体表现，明确了其在企业经营中的重要性。随后，针对零售企业财务绩效存在的主要问题进行了深入分析，包括资金使用计划执行不严、现金流管理不善、预算编制不精细以及内部控制制度不健全等方面，这些问题严重制约了零售企业财务绩效的提升。为解决上述问题，本文进一步提出了零售企业财务绩效的优化对策，具体包括制定严格的资金使用计划以强化资金管控，加强现金流预测以提高资金利用效率，细化预算编制流程以确保预算的合理性和准确性，以及完善内部控制制度以防范财务风险。通过这些对策的实施，可以有效提升零售企业的财务绩效，促进企业的健康可持续发展。本研究对于零售企业财务管理实践具有一定的指导意义和参考价值。
关键词：零售企业；财务绩效；优化对策
RESEARCH ON PROBLEMS IN FINANCIAL PERFORMANCE OF RETAIL ENTERPRISES AND OPTIMIZATION COUNTERMEASURES
ABSTRACT
This paper focuses on the financial performance of retail enterprises. First, it summarizes the definition, characteristics and overall performance of financial performance, and clarifies its importance in business operation. Subsequently, the paper made an in-depth analysis of the main problems of financial performance of retail enterprises, including lax implementation of fund use plan, poor cash flow management, poor budget preparation and imperfect internal control system, which seriously restricted the improvement of financial performance of retail enterprises. In order to solve the above problems, this paper further puts forward the optimization countermeasures of retail enterprise financial performance, including strict funds use plan to strengthen capital control, strengthen the cash flow forecast in order to improve the utilization efficiency of funds, refining the budgeting process to ensure the rationality and accuracy of the budget, and improve the system of internal control to guard against financial risks. Through the implementation of these countermeasures, the financial performance of retail enterprises can be effectively improved and promote the healthy and sustainable development of enterprises. This study has certain guiding significance and reference value for the financial management practice of retail enterprises.
KEY WORDS：Retail enterprises; financial performance; optimization countermeasures
目 录
摘 要 I
ABSTRACT II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的和内容 1
1.3 国内外研究现状 1
第2章 财务绩效相关概述 3
2.1 财务绩效的定义 3
2.2 财务绩效的特点 3
2.3 财务绩效的整体表现 3
第3章 零售企业财务绩效存在的主要问题 5
3.1 资金使用计划执行不严 5
3.2 现金流管理不善 5
3.3 预算编制不精细 5
3.4 内部控制制度不健全 6
第4章 零售企业财务绩效的优化对策 7
4.1 制定严格的资金使用计划 7
4.2 加强现金流预测 7
4.3 细化预算编制流程 7
4.4 完善内部控制制度 8
第5章 结论 9
参考文献 10
致 谢 11
摘 要
本文围绕零售企业财务绩效展开研究，首先概述了财务绩效的定义、特点及整体表现，明确了其在企业经营中的重要性。随后，针对零售企业财务绩效存在的主要问题进行了深入分析，包括资金使用计划执行不严、现金流管理不善、预算编制不精细以及内部控制制度不健全等方面，这些问题严重制约了零售企业财务绩效的提升。为解决上述问题，本文进一步提出了零售企业财务绩效的优化对策，具体包括制定严格的资金使用计划以强化资金管控，加强现金流预测以提高资金利用效率，细化预算编制流程以确保预算的合理性和准确性，以及完善内部控制制度以防范财务风险。通过这些对策的实施，可以有效提升零售企业的财务绩效，促进企业的健康可持续发展。本研究对于零售企业财务管理实践具有一定的指导意义和参考价值。
关键词：零售企业；财务绩效；优化对策
RESEARCH ON PROBLEMS IN FINANCIAL PERFORMANCE OF RETAIL ENTERPRISES AND OPTIMIZATION COUNTERMEASURES
ABSTRACT
This paper focuses on the financial performance of retail enterprises. First, it summarizes the definition, characteristics and overall performance of financial performance, and clarifies its importance in business operation. Subsequently, the paper made an in-depth analysis of the main problems of financial performance of retail enterprises, including lax implementation of fund use plan, poor cash flow management, poor budget preparation and imperfect internal control system, which seriously restricted the improvement of financial performance of retail enterprises. In order to solve the above problems, this paper further puts forward the optimization countermeasures of retail enterprise financial performance, including strict funds use plan to strengthen capital control, strengthen the cash flow forecast in order to improve the utilization efficiency of funds, refining the budgeting process to ensure the rationality and accuracy of the budget, and improve the system of internal control to guard against financial risks. Through the implementation of these countermeasures, the financial performance of retail enterprises can be effectively improved and promote the healthy and sustainable development of enterprises. This study has certain guiding significance and reference value for the financial management practice of retail enterprises.
KEY WORDS：Retail enterprises; financial performance; optimization countermeasures
目 录
摘 要 I
ABSTRACT II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的和内容 1
1.3 国内外研究现状 1
第2章 财务绩效相关概述 3
2.1 财务绩效的定义 3
2.2 财务绩效的特点 3
2.3 财务绩效的整体表现 3
第3章 零售企业财务绩效存在的主要问题 5
3.1 资金使用计划执行不严 5
3.2 现金流管理不善 5
3.3 预算编制不精细 5
3.4 内部控制制度不健全 6
第4章 零售企业财务绩效的优化对策 7
4.1 制定严格的资金使用计划 7
4.2 加强现金流预测 7
4.3 细化预算编制流程 7
4.4 完善内部控制制度 8
第5章 结论 9
参考文献 10
致 谢 11
