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Private enterprises refer to profit-making economic organizations invested or controlled by natural persons and based on wage labor, including private limited liability companies, private joint stock limited companies, private partnerships and private enterprises registered in accordance with the Company Law, the Partnership Law and the Provisional Regulations on Private Enterprises. By the end of 20 18, there were15614,000 private enterprises nationwide, accounting for 84. 1% of all legal entities. Macro-social environment includes national economic policy, industrial policy, economic development level and financial market conditions. The positive stimulation of macro-social factors is due to the more obvious attitude of local governments to encourage private economy, the introduction of various economic policies by local governments to optimize the environment, promote the development of private economy, and further improve the market-oriented components in the economic structure. The financial market is further improved, and financing is "equal regardless of the nature of the enterprise", which provides convenience for private enterprises to adjust the surplus and deficiency of funds and make capital investment.
Tax law, company law and other laws and regulations do not treat differently according to the nature of ownership, which promotes fair competition and standardized management activities in the private enterprise market. The negative effects include: the ideological rejection of private economy by relevant government departments is still very strong; the government economic departments and law enforcement and supervision departments hold the policy of "don't let Ning Zuo loose" on private enterprises; the differential treatment in the allocation of public economic resources still exists; credit loans in the financial industry are still not open to private enterprises; there are few financing channels for enterprises and the total amount of financing is limited. These negative effects lead private enterprises to dare not rashly expand investment and lack confidence in foreign investment. The change of macro-social environmental factors directly affects the position, function and activity space of enterprise financial management. The organizational form, structure, production and operation level, the quality of owners and financial personnel and corporate culture of private enterprises all affect the development of financial management of enterprises. Among objective factors and microscopic factors, microscopic factors have a greater incentive effect on enterprise financial management activities. The following focuses on micro-environmental factors and analyzes the financial management characteristics under the influence of different environmental factors.