随着2008年北京奥运会的即将到来，在奥运经济下孕育的体育营销热，让一些企业找到了超越赤裸裸的广告和促销的由头，以支持体育事业、赞助公益活动为名义开展体育营销的企业越来越多。

赞助奥运会的费用常常高达几千万美元，很多赞助公司因此都急于获得相应的回报。“必须想出各种方式把赞助奥运的所有费用一笔一笔赢回来。”可口可乐首席执行官道格达夫特的这句话也许道出了很多赞助公司通常的心理。

体育营销最集中地体现了品牌推广手段的所有优越性，因而也最具魅力、最受各路厂商的欢迎。首先，体育赞助的效果自然、易于被接受。体育赞助实质上是一种软广告，但是由于广告并不单独出现，因而商业性及功利性不像硬广告那么明显；其次，体育赞助沟通对象面广量大、有针对性，因此非常有利于企业与目标对象进行有效的沟通，达到事半功倍的效果。最后，利用奥运会这种全球赛事能够让企业迅速起家，并带来潜在的品牌影响力，从而在短时间内激化企业的管理成熟度。

那么，如何才能在体育营销中不再花冤枉钱，并真正物有所值的，从而获得体育营销后的结果——企业形象的提升及企业获利？

一、体育运动、品牌、消费者，这三点一线的紧密联系是赞助商成功的关键。

三者之间能否达成契合，决定了赞助公司的整体策略——是否需要寻求运动会赞助资格、应该采取何等级别何种形式的赞助、如何充分利用奥运赞助资格所带来的权利等一系列举措。

奥运会的规模、档次、影响力决定了它的“含金量”，作为世界上收视率最高的“电视节目”，有高达220个国家和地区的37亿人收看奥运会的直播或转播节目。因此，对商家来说，奥运会蕴含着前所未有的巨大机会。

据市场经济专家分析，在一般情况下投入1亿美元，品牌知名度提高1%，而赞助奥运，投入1亿美元，知名度可提高3%，因此也就不难理解为什么有如此众多的企业争相要搭上奥运列车。

当时三星就找到了自己品牌与奥运精神的切入点——挑战极限，这是三星当时提出的口号。当时市场就觉得三星只是一个生产次等货的韩国企业，三星要挑战的就是这种观念上的极限。

联想同样需要解决这样的问题，怎样扭转“中国制造”的次等货感觉，提升品牌形象。当然，寻找切入点的过程对于联想而言可能是任重道远的，不过，奥运精神中恰恰有一条就是“从艰辛中寻找快乐”。

2003年9月，可口可乐公司全球奥运项目总监彼得富兰克林来到中国，面对众多希望复制可口可乐成功经验的中国企业，富兰克林的回答可以说颇具深意：“一个企业要以赞助商的身份利用奥运会这个广阔平台，首先需要明确企业自身的目标，找到奥运与公司品牌之间的关联性。考虑赞助奥运的时候，我们想的是奥运能给消费者带来什么特殊的东西，消费者自身渴望的是什么，而我们这个品牌本身的价值又是什么，能不能利用某些特殊活动使这三方面结合起来，变成最有力的关联。”

二、企业与体育赛事的对接和定位要符合体育营销这种特殊推广媒介的受众认知和偏好特征，所赞助的活动必须符合企业的品牌核心价值以及目标人群的喜好。

体育营销最基本的功用就是成为企业和消费者改善或重建彼此关系的重要工具。双方藉体育运动产生共振，双方共同的对接点都放在了让人热血沸腾的运动上，把体育精神融入企业品牌文化当中，并由此形成共鸣、促进企业发展。如果仅仅是生硬地把企业、产品和赛事、运动结合起来，就只能是“强扭的瓜不甜”。

如吉列刀片就一直赞助拳击等赛事，因为吉列的品牌战略体现的就是强劲优势，所以，它就要赞助竞技性比较强的项目；吉列从不考虑赞助体操等软性项目，这就是一个品牌的个性和特征。

万宝路一直都积极赞助各项国际体育活动，尤以一级方程式赛车最有声望，这是万宝路最有影响、最重要的赞助活动之一。在大众心目中，一级方程式车赛被视为自由、奔放、竞争、极具挑战性的运动。一级方程式赛车手的形象正符合万宝路要塑造的“男子汉形象”，一级方程式赛车所体现的精神正是万宝路具有的精神。莫里斯公司赞助一级方程式车赛可说是赞助活动与品牌形象完美结合的典范。

另外，万宝路也很关心比赛的各种安全措施，树立了万宝路关心他人生命与健康的形象，使人们联想到这样的公司会从消费者的健康出发，生产“健康型”香烟以减少对他们的毒害。这一举措显然博得了公众对品牌的好感。

三、要制造全面体验的氛围。

作为奥运会的长期合作伙伴，可口可乐在这方面的投资可谓不遗余力。在奥运会赛场上，我们总能看到鲜明的红色 “Cocacola”标志。为了使全球的消费者在电视机前观看奥运转播时，在奥运赛场上为选手加油时，甚至平常在商场购物时都能感觉到可口可乐的存在，公司制定出全方位出击的营销策略，从全球范围各式各样的奥运抽奖活动，到协助奥运筹委会承办包括圣火传递、入场券促销在内的多项工作；从奥林匹克公园的营造，到奥运广告片的密集播放，丰富多彩。

可口可乐正是借助全方位的赞助行为将奥运的“公正、和平”的精神归入自己品牌资产的名下，让消费者无论何时何地都有机会接触到可口可乐，深深地为那种朝气蓬勃的精神所吸引，并认识到可口可乐才是奥运最长期、最忠实的伙伴。

四、体育营销还必须注重持续效应，单纯通过一场赛事的本身获得巨大传播效果的体育营销是很愚蠢的做法，聪明的做法就是多次投入、不断的利用。

对于急功近利的企业来讲，体育营销更多地被他们看成是和促销一样的短平快营销手法，当他们不能正确认识体育营销内涵的时候，体育营销对企业并无太多的促进作用。根据耐克多年的营销经验，“一次性的商业行为好比嘉年华会，很热闹，但是不会有长久效应的。体育营销应该以体育与科技产品的结合和体育的发展为优先考虑因素，商业效应随后自然会产生，但它并非是在一个时间点上诞生的。”

而对于注重长远利益的企业来讲，体育营销却是绝对高于促销、广告之上的一种高层次营销手法，尤其是在产品层面和市场层面的营销趋同性越来越严重的时候，体育营销给企业的作用将是多元化、复合型、持久性的。

企业不要“性急”。2000年美国长期从事体育赞助的咨询公司PerformanceResearch公司公布了一份评估报告显示，针对某一个具体而明确的体育项目经常化、不间断地进行长期赞助比短期行为更能取得良好的品牌塑造效果。而可口可乐公司正是这样的典范。在该公司公布的一项调查结果显示，可口可乐对奥运会的长期赞助在调查者心目中树立了良好的印象。当让被调查者在未受任何提示的情况下举出奥运会赞助商的名称时，有22%的人说出了可口可乐的名字，远远高于位居第二位品牌的十个百分点。

可口可乐在消费者心目中这种无与匹敌的品牌地位继而为它带来了堪与奥运赛事相匹敌的可观利润。可口可乐公司全球奥运项目总监彼得富兰克林在最近接受采访时表示，奥运赞助最直接的利益就是能够增强可口可乐的品牌力量，提高产品销售量。而这也在可口可乐以往的调研中都得到了充分的证实。每届奥运会结束后，可口可乐的品牌受欢迎程度和产品销售量都有明显增长。

另外，体育营销也遵循“二八定律”：赞助任何一个运动会，花了两元钱；那么就必须花八元钱进行辅助跟进，两元钱没有声音的，也没有管理的，就必须再花八元钱夯实市场与团队。

高额的赞助费只是开发奥运市场的入场券之一。不仅要赞助奥运会，同时更重要的是赞助市场，从这个意义上来说，联想已经迈出了第一步，但是，相比较整个市场的“联想”来说，怎样让市场更好的浮想联翩，还有太长的路要走。随着2008年北京奥运会的来临，如何利用此次盛会，走出国门，走向世界，已是国内企业迫在眉睫的问题。

Abstract
Sport as the common language of the super jump borders, is the biggest in common in various countries' culture. Sports into market, so the sports marketing become marketing field, a new branch of the marketing strategy for the enterprise provide broader innovation space. Sports marketing is the 21st century the most effective marketing tool, is one of a kind of modern marketing communication means, nearly 20 years with the vigorous development of sports has extensively effects, all the sports marketing has identity to achieve business objectives utility.
Based on li ning company as the research object, first from sports marketing the basic theory, this paper discusses the concept and characteristics of shttp://www.rixia.ccports marketing and several kinds of sports marketing of application forms. Secondly, in domestic and abroad market environment of sports marketing based on the analysis of the present situation of the development of the sports marketing, from which we can see that our country sports marketing concept still exist in a weak, lack of experience, product prices low, design capability is not strong, channel not smooth, lack of integrated marketing idea, and other aspects of problems. Then, in view of these problems, and put forward corresponding solutions, to break the impasse, into the international market, so as to promote the rapid development of the sports industry in China. Conclusion: we must change our concepts, positive service in the domestic market and efforts to participate in the international competition, rapid development of China's sports marketing market. Li ning company to the fierce sports marketing market competition invincible, create the brilliance of their own.
Keywords: sports marketing, sports products, li ning company

你自己不能写吗
I have already set up household in the new wave BLOG, your"often come over and see" is welcome, everyone much and much communicates.We can become the common mind home to here together and be like a similar and warm place.
I will record some fresh and interesting things down a cake of share with you, also hope that you can remember my
BLOG address, be like old friend similar usually come over to do a guest-you can add"she" to you of collect to clip medium, can also make duplicate "she" down to tell you of friends.Specially hope to pass you, let me know more good friends.If still don't understand of, follow the Bo guest that I see to own all knowledge and maintenance technique together a help a station

体育旅游营销中的体验式创新策略

针对体验经济时代体育旅游消费的新趋向，对于体育旅游企业而言，既是机遇，也是挑战。体育旅游企业若不能跟上时代步伐，随着消费需求的变化而改变自己的营销策略，则必将被消费者抛弃。因此，为了适应体验经济时代体育旅游消费的新趋向，体育旅游企业在营销策略上要做出相应调整和创新。
大力开展体验营销
努力贴近体育旅游消费者，体会他们的需求和感受，进行体验营销，给消费者心理需求以满足。体育旅游产品是一种享受型产品，重视对消费者的精神和心理需求的满足，进行情感体验营销将激发潜在旅游者的旅游动机。例如我们吸引球迷去韩日世界杯，不仅是让球迷去看球，而是让球迷来体验一种不同的体育文化：统一的队服、队标等服装设备，加强与国家队的归属感。通过有组织的呐喊、行动来融入比赛，体验足球每分每秒的激动、喜悦、感动、失望、悲痛与憧憬。

开展一对一营销
菲利浦•科特勒在论述现代企业所面临的困境时指出：我们的企业在日趋白热化的产品竞争中，找不到份额的市场和可持续成长的市场已成为其头号难题，无数国际企业都面临着市场萎缩与科技提速的尴尬，要摆脱这种尴尬的根本出路在于快速有效地为企业产品找到对应市场，并且建立好寻找市场和打造市场的良方。现今旅游需求的个性化趋势愈演愈烈，个性就是消费观念，成功的个性演出是旅游产品和服务与旅游消费者内心需求的交集点。在体验经济时代，为达到旅游产品的个性化、多样化和差异化，旅游企业从产品的设计、生产、传递到消费的全过程都要紧扣人们的精神需求，开展一对一营销，使旅游产品和服务能引起消费者的共鸣。

加强互动营销
在体验经济时代，企业可以通过让消费者体验产品、确认价值、促成信赖后自动贴近产品，成为忠实客户。具体到体育旅游行业，一方面要强调旅游企业和体育旅游消费者之间的互动，另一方面更要强调消费者与消费者之间的互动。因此在营销手段上突出旅游者的参与性，加强互动营销。例如体育旅游者根据自己偏好、自身特点定做、设计体育旅游线路、体育旅游项目，和体育旅游企业合作搭建体育旅游舞台。在体育旅游过程中享受感官、知识、审美、情感、心理等复合体验，获得心理的高峰体验。

突出品牌营销的优势
品牌是体验的基础、灵魂。有诱惑力的品牌可以调整旅游者对旅游产品的现实感受，品牌鲜明的旅游产品能充分调动消费者的感觉器官，使之留下难忘的经历，强化旅游体验。当今旅游产品日趋丰富，且同质化趋势日渐明显，市场竞争激烈，单纯利益驱动不足于打动消费者，而能满足消费者高层次需求的产品更能引起共鸣。因此结合产品特点和消费者的需求心理，塑造能征服消费者内心品位的品牌形象，突出品牌http://www.rixia.cc营销的优势，是体验经济时代发展的必然要求。如黑龙江哈尔滨的冰雪旅游城市、山东潍坊的风筝旅游城等体育旅游品牌，使旅游者对旅游地产生未见其形，先领其意的效果。

积极实施绿色营销
绿色消费是一种可持续消费模式。由于进入体验经济时代，体育旅游消费者对绿色产品的追求和环保意识的增强，体育旅游营销在营销意识上要主动迎合旅游消费绿色化的新趋向，积极开发有益于社会及体育旅游消费者健康的业务，突出旅游产品的绿色内涵，积极实施绿色营销
Sports Tourism Marketing experience in the innovation strategy

Experience economic times for Sports of the new trend of tourism consumption, for sports tourism enterprises, is both an opportunity and a challenge. Sports tourism enterprises can not keep pace with the times, with the changes in consumer demand to change their marketing strategy, then consumers will be abandoned. Therefore, in order to adapt to the experience economy era pe new trend of tourism consumption, sports tourism enterprises in marketing strategy to make corresponding adjustments and innovation.
Vigorously Experiential Marketing
Efforts to close the sports tourism consumers, understand their needs and feelings to experience marketing to consumers in order to meet psychological needs. Sports tourism product is a kind of enjoyment of products, attention to consumer demand for the mental and psychological satisfaction, the emotional experience of marketing to potential tourists to stimulate tourism motivation. For example, our ability to attract fans to the Korea-Japan World Cup, not only is to allow fans to watch a soccer match, but to enable fans to experience a different kind of sports culture: a unified uniforms, team apparel and other standard equipment, strengthen cooperation with the national team a sense of belonging. Scream through organized action to integrate into the game, every minute of football experience excitement and pleasure, touched, disappointment, grief and longing.

Conduct one-on-one marketing
• Philip Kotler on the modern enterprise in the difficulties faced by that: U.S. companies in the increasingly heated competition in the product, not market share and sustainable growth of the market has become the number one problem, and numerous international companies are faced with shrinking markets and technology, acceleration of the embarrassment of having to get out of this embarrassment is the fundamental way to quickly and efficiently find the corresponding product for the enterprise market, and set up a good market and look for ways to create markets. Current travel demand in the growing trend of personalization, the concept of personality is the consumer, the successful performance of personalized products and services are travel and tourism needs of the consumers mind intersection point. In the experience economy era, in order to achieve the tourism product personalization, diversification and differentiation, and tourism enterprises from product design, production, delivery to consumption must be closely the whole process of people's spiritual needs, to carry out one-to-one marketing, tourism Products and services can lead to resonate with consumers.

To strengthen the interactive marketing
In the experience economy era, enterprises can enable consumers to experience products, confirmed the value of the trust contributed to automatically close after the products, become a loyal customer. Specific to the sports tourism industry, on the one hand, would like to emphasize tourism enterprises and sports tourism interaction between consumers, on the other hand would like to emphasize the consumer and the interaction between consumers. Therefore, in marketing to highlight the participation of tourists, thereby enhancing the interactive marketing. Such as sports tourists according to their own preferences, its own characteristics custom designed tours Sports, sports tourism, sports tourism and sports tourism enterprises to build the stage. Sports tourism in the course of the enjoyment of the senses, knowledge, aesthetic, emotional, psychological and other composite experience peak psychological experience.

Highlight the advantages of brand marketing
Brand experience are the foundation of the soul. Brand can be tempting travelers adjust to the reality of the feelings of tourism products, brand distinctive tourism products can be fully mobilized consumer sensory organ, so that left unforgettable experience, and strengthen the tourism experience. Tourism products in today's increasingly rich, and the homogenization of trends emerging, competitive markethttp://www.rixia.cc-driven benefits simply insufficient to impress consumers, and to meet consumer demand for high-level products that can resonate. Therefore combination of product characteristics and consumer demand psychological, mold can conquer the heart of consumer-grade brand, highlighting the advantages of brand marketing, experience economy is an inevitable requirement for the development of the times. Harbin, Heilongjiang such as ice and snow tourist city, Shandong Weifang kite Travel City Sports Tourism brand, so that tourists not to travel to have their shape, to receive its intended effect.

Active implementation of Green Marketing
Green consumerism is a kind of sustainable consumption patterns. Because of the times to enter the experience economy, sports travel consumers of green products and the pursuit of enhanced environmental awareness, sports tourism marketing in the marketing sense to take the initiative to meet the tourism consumption of the new trend of green, actively develop tourism beneficial to the community and the health of consumers Sport business, highlighting the connotation of green tourism products, and actively implement green marketing

最近也在做这个方面的文献综述。。。
不知楼主的体育营销指的是什么呢~
英文中sports marketing 和 marketing through sport 的中文翻译都是体育营销，但两者的意思差很远。
前者是体育活动的营销，比如说某高尔夫俱乐部的营销方案
后者指的是体验营销中的一个分支，即某些产品通过冠名或赞助体育赛事的方法宣传自身产品，例如可口可乐赞助奥运会之类的
楼主先明确一下找的是那一类吧，若是后一类我也许能帮你
不过最近看的文献都比较长，若是碰上短的我再帮你附上吧“）

大家知道，企业管理包括生产管理、营销管理和财务管理等多个方面，而财务管理是企业整个管理体系的核心，企业的财务管理目标即是企业追求的目标。可见，只有以财务管理为中心，协调运作管理体系的各个方面，才能有效地强化企业管理，促进企业发展。从全国来说，民营企业数量众多、分布广泛、特点各异，再加上受宏观经济环境化和体制影响，民营企业在加强财务管理方面遇到了一定的阻力，例如：政策的“歧视”使民营企业和大型企业不能公平竞争，地方政府、行业管理部门的干预，使民营企业的财务管理目标短期化，再主要的就是民营企业财务管理受业主的影响过大等一些主观因素的存在，导致财务管理的重要性被忽视。所以，其财务管理中存在的问题也多种多样，我认为，目前普遍存在的问题和原因主要有：
（一）融资困难，周转资金不足，使财务管理成断源之湖。
目前，我国民营企业初步建立了较为独立、渠道多元的融资体系，但是，融资难、担保难，仍然是制约民营企业发展的最突出的问题，主要问题是：第一，负债过多，融资成本高，风险大，造成民营企业信用等级低，资信相对较差。第二，大多数民营企业是非大型企业，有些银行受传统观念和行政干预的影响，对其贷款不够热心。第三，中介机构不健全，缺乏专门为民营企业贷款服务的金融中介机构和贷款担保机构。
分析其主要原因表现在两个方面：一是金融业对民营企业的信贷支持不够。我国金融系统从设置到服务项目，大都是以大企业为服务对象，民营企业的信贷服务往往被忽视。由于贷款难，生产经营过程中所需资金不足，极大制约了民营企业的发展。有的民营企业，虽存在暂时困难，但银行一旦支持就能起死回生；二是民营企业的融资渠道单一，难以适应市场需求的变化。由于有的民营企业，在既得不到银行的贷款支持，又不具有自我融资或向社会公开融资能力，无形中，加强企业财务管理也就成了一句空话，财务管理也就成了断源之湖。
（二）财务控制薄弱，缺乏科学性，使财务管理举步艰难。
大部分民营企业存在财务控制环节薄弱，而且对加强财务管理方面不够重视，没有从真正意义上理解财务管理在企业中的地位。主要问题有：一是资金管理不严，财务控制薄弱，造成资金闲置或不足。二是应收账款周转缓慢，造成资金回收困难。三是存货控制薄弱，造成资金呆滞。四是重钱轻物，资产流失严重。
分析其原因主要是：一是有些民营企业认为现金越多越好，致使大量现金未参加周转，有的是资金缺少计划安排，过量购置不动产，而使企业无法应付经营急需的资金，陷入财务困境。二是没有建立严格的赊销政策，缺乏有力的摧收措施，应收款不能兑现或形成呆账。三是很多民营企业月末存货占用资金往往超过其营业额的两倍以上，造成资金呆滞周转失灵。四是不少民营企业管理者，对原材料、半成品、固定资产等管理不到位，出了问题无人追究，资产浪费严重。分析以上原因，最重要的是因为企业上层领导财务管理观念落后，缺乏科学性，在思想上没有真正理解财务管理对做大做强一个企业所起到的作用，没有将财务管理纳入企业管理的有效机制中，缺乏现代财务管理观念，使财务管理失去了它在企业管理中应有的地位和作用，举步艰难。
（三）管理模式疆化，管理观念陈旧，使财务管理暗然失色。
由于长期以来在思想上受到旧的财务制度的约束，企业管理人员的观念比较滞后。主要问题有：一是企业的投资者同时就是经营者。二是企业管理者的管理能力和管理素质差，管理思想落后。
分析其原因主要是：民营企业典型的管理模式是所有权和经营权高度统一，企业的投资者同时就是经营者，这种模式势必给企业的财务管理带来负面影响，民营企业中相当一部分属于个体私营性质，在这些企业中，企业领导者集权现象严重，并且对财务管理的理论方法缺乏应有的认识和研究，致使其职责不分，越权行事，造成财务管理混乱，财务监核不严，会计人员独舟难行，想规范管理很难。大部分企业没有或无法建立内部审计部门，即使有，也很难保证内部审计的独立性。另外，有些企业没有将财务管理纳入企业管理的有效机制中，缺乏现代财务管理观念，多数民营企业家尚未建立起诸如时间价值、风险价值、边际成本、机会成本等科学管理的概念，由于管理模式疆化，管理观念陈旧，使财务管理暗然失色，失去了它在企业管理中应有的地位和作用。
First, the privately operated enterprise the question and the reasonanalysis which exists in the financial control As everybody knows, business management including productionmanagement, marketing management and financial control and so on manyaspects, but the financial control is the enterprise entire managementsystem core, enterprise's financial control goal is a goal which theenterprise pursues. Obviously, only has take the financial control asthe center, the coordination operates management system each aspect,can effectively strengthen the business management, the promotionenterprise develops.Said from the nation that, the privately operated enterprise quantitymultitudinous, distributed is widespread, the characteristicrespectively differently, in addition receives the macroscopiceconomic environment and the system influence, the privately operatedenterprise was strengthening the financial control aspect to meet thecertain resistance, for example: The policy "the discrimination"causes the privately operated enterprise and the major industry cannotthe fair competition, the local authority, the profession controlsection's intervention, causes the privately operated enterprise thefinancial control goal short-term, again is main is the privatelyoperated enterprise financial control owner's influence oversized andso on some subjective factors existences, causes the financial controlthe importance to neglect. Therefore, in its financial control existsquestion also many and varied, I believed, at present the universalexistence question and the reason mainly have: .
(1) financing difficulty, the revolving fund is insufficient, causeslake of the financial control Cheng Duanyuan. At present, the our c日夏养花网ountry privately operated enterprise initiallyestablished has been independent, the channel many Yuan financingsystem, but, financed difficultly, to guarantee difficultly, still wasthe most prominent question which the restriction privately operatedenterprise developed, the main question was: First, is in debtexcessively many, financing cost high, risk big, creates the privatelyoperated enterprise credit rank low, helps the letter relatively to beworse. Second, the majority privately operated enterprise right andwrong major industry, some banks the traditional ideas and theadministrative intervention influence, insufficiently are warm-heartedto its loan. Third, the facilitating agency is not perfect, lacksspecially the financial facilitating agency and the loan guaranteeorganization which serves for the privately operated enterprise loan. Analyzes its main reason to display in two aspects: One is the financeindustry is insufficient to the privately operated enterprise's creditaid. Our country finance system from establishes to the serviceproject, mostly is take the big enterprise as the service object, theprivately operated enterprise's credit service is often neglected.Because the loan is difficult, in the production management processneeds the fund to be insufficient, enormously has restricted theprivately operated enterprise's development. Some privately operatedenterprises, although exists temporarily difficultly, but the bankonce supports can bring back to life; Two is the privately operatedenterprise's financing channel is unitary, adapts the market demandchange with difficulty. As a result of some privately operatedenterprises, in both cannot obtain the bank the loan support, and doesnwww.rixia.ccot have self- financing or to the social public financing ability,imperceptibly, strengthened the enterprise financial control also tobecome an empty talk, the financial control has also become mediateslake of the source.
(2) financial control is weak, lacks the scientific nature, causes thefinancial control to take a step difficultly. The majority of privately operated enterprises have the financialcontrol link to be weak, moreover to strengthens the financial controlaspect insufficiently to take, has not understood the financialcontrol from the true significance in enterprise's status. The mainquestion includes: One is the fund management is lax, financialcontrol weak, creates the fund to leave unused or to be insufficient.Two is the receivable account funds turnover is slow, causes the fundrecycling difficulty. Three, the inventory control is weak, createsthe fund delay. Four is re- Qian Qingwu, the property drainsseriously. Analyzes its reason mainly is: One is some privately operatedenterprises thought cash more the better, causes the massive cashesnot to participate in the turnover, some are the fund lacks the planarrangement, excessive purchase real estate, but causes the enterpriseto be unable to deal with the management urgently needed fund, fallsinto the financial difficult position. Two is does not have theestablishment strict selling on credit policy, lacks powerfullydestroys receives the measure, should receive money cannot cash orform the dull account. Three is very many privately operatedenterprises end of the month the goods in stock takes the fund oftento surpass its turnover above two times, creates the fund delayturnover to malfunction. Four is many privately operated enterprisessuperintendents, to management and so on raw material, half-finishedproduct, fixed asset did not arrive, leaves question nobody toinvestigate, the property waste was serious. Above analyzes thereason, most importantly because the enterprise upper formationleadership financial control idea is backward, lacks the scientificnature, the untrue understanding financial control to does in thethought greatly makes the role which the strong enterprise plays, hasnot bought into line with the financial control the businessmanagement in the effective mechanism, lacks the modern financialcontrol idea, caused the financial control to lose it the status andthe function which should have in the business management, took a stepdifficultly.
3) management pattern boundary, manages the idea obsoletely, causesthe financial control to be dark however 失色. Because receives the old financial system since long ago in thethought the restraint, business management personnel's idea comparisonlag. The main question includes: One is at the same time enterprise'sinvestor is the operator. Two is the enterprise superintendent'smanagement ability and the management quality bad, manages the thoughtto be backward. Analyzes its reason mainly is: The privately operated enterprise modelmanagement pattern is the property rights and the operating righthighly unifies, at the same time enterprise's investors is theoperator, this kind of pattern inevitably will give the enterprise thefinancial control to bring the negative influence, in the privatelyoperated enterprise quite a part will belong to the individual tooperate privately the nature, in these enterprises, enterprise leadercentralization phenomenon serious, and will lack the understanding andthe research to the financial control theory method which will besupposed to have, will cause its responsibility not to divide, exceedsauthority to handle affairs, creates the financial control chaotic,the finance will supervise the nucleus not to be lax, accountant thepersonnel alone boat difficult line, to think the standard managementwill be very difficult. The majority of enterprises not or are unableto establish the interior auditing department, even if has, also isvery difficult to guarantee the internal audit the independence.Moreover, some enterprises have not bought into line with thefinancial control the business management in the effective mechanism,lacks the modern financial control idea, the most privateenterpreneurs not yet establish such as scientific management the andso on time value, risk value, marginal cost, opportunity cost concept,as a result of the management pattern boundary, manages the ideaobsoletely, causes the financial control to be dark however 失色,has lost it the status and the function which should have in thebusiness management.

Don E. Schultz, Stanley I. Tannenbaum, and Robert F. Lauterborn，《The New Marketing Paradigm: Integrated Marketing Communications》，NTC Business Books, 1996
[2]E. J. McCarthy, 《Basic Marketing: A Managerial Approach》, Irwin, 1975.
[3]Al Ries, Jack Trout, 《Positioning: The Battle for Your Mind》, McGraw-Hill Companies，2001
[4]J. Lampel and H. Mintzberg, “Customizing customization", Sloan Management Review, 1996. Vol. 38 No. 1, pp. 21-30
[5]T. Levitt, "The industrialization of service", Harvard Business Review. Sep-Oct. 1976
[6] Henry Fayrol, Administration Industrielle et C, eneraIe, Pads, Dunod, 1916
[7] C. I. Bamard, The Functions of the Executive, Cambridge, Mass. Harvard University Press, 1948
[8] Herbert A. Simon, Administrative Behavior: A Study of Decision Making Processes in Administrative Organization, New York: Macmillan Co., 1947
[9]Bryan Eisenberg and Jeffrey Eisenberg，《Call To Action: Secret Formulas to Improve Online Results》，Wizard Academy Press，2005
[10]Tom Forester ，《Information Technology Revolution》，MIT Press，1985
[1]唐体育舒尔茨，赤柱一坦南鲍姆和罗伯特F.劳特博恩“的营销新范式：整合营销传播” ，电阻商业书籍， 1996年
[ 2 ]体育学者麦卡锡， “基本营销：一种管理办法” ，欧文， 1975年。
[ 3 ]铝里斯，杰克特劳特“定位：战役的心灵” ，麦格劳希尔公司， 2001年
[ 4 ]学者兰佩尔和H.明茨伯格， “个性化定制” ，斯隆管理评论， 1996年。第一卷。 38第1期，页。 21-30 。
[ 5 ]吨李维特说： “产业化服务” ，哈佛商业评论。 9月10月1976年
[ 6 ]亨利Fayrol ，政府工业，垫， 1916
[ 7 ]脑梗死巴纳德，其职能执行，马萨诸塞州剑桥的哈佛大学出版社， 1948
[ 8 ]赫伯特西蒙，行政行为：研究决策过程中的行政组织，纽约：麦克米伦公司， 1947
[ 9 ]布赖恩艾森贝格和杰弗里艾森贝格， “行动呼吁：秘方提高在线结果” ，精灵学院出版社， 2005年
[ 10 ]汤姆福雷斯特， “信息技术革命” ，麻省理工学院出版社， 1985