Under the market economy, market planning requires enterprises to maximize their target profits under the premise of legal financial management. Many private enterprises in mountainous areas do not have a sustainable competitive advantage. Legal financial management often increases the relative operating costs of enterprises, including the increase in raw material procurement costs, wage and welfare expenditures, actual tax expenditures, etc. From this perspective, it will hinder the realization of target interests. Then, the increase in relative operating costs and the size of the operating risks caused by it and the impact of the social and economic environment will influence the business decisions of private entrepreneurs in mountainous areas. Financial management is the core of enterprise management, and mobile numbers funds are the center of enterprise financial management. These principles are also applicable to private enterprises in mountainous areas.
- The contradiction between a strong sense of self-protection and the need to prevent financial risks
At present, the growth of many private entrepreneurs in mountainous areas is basically synchronized with the process of my country's economic reform. Private enterprises in mountainous areas are also gradually emerging from the vulnerable groups and growing stronger. Private entrepreneurs in mountainous areas have deeply experienced the process of establishing and improving market rules, so they have developed a strong sense of self-protection. This has led to information asymmetry within some private enterprises in mountainous areas, and financial and accounting information is mainly controlled by private entrepreneurs or family members in mountainous areas. Such excessive information control has restricted the development of systematization and standardization of financial management of private enterprises in mountainous areas, and weakened the ability to prevent financial risks. Family-style management, backward enterprise management level, unclear internal division of labor, and unclear functions. There are two situations in the setting of accounting institutions: one is to set up accounting institutions, but the division of labor is not clear and there are many part-time jobs; the other is that some small enterprises do not set up accounting institutions at all, but only prepare and report them when they must report to the higher authorities and pay taxes.