一個臺灣中小企業使用的財務政策模式

Abstract

本文檢討台灣企業界現階段所使用的財務政策模式、考量中小企業的財務預測實務，提出一個經過修正，以便配合輔導措施的中小企業使用之財務政策模式。

Although there are aome financial models used in Taiwan,but their main features are designed for the large and established companies.By reviewing those models and the local small business environment of the financial practices, the author present a practical guide to building up a fianncial model for local small business.In this paper,this model includes the entire process of project search,budget,profit planning and portfolio evaluation which characterize the financial decisions.