论我国中小企业财务管理中存在的问题及对策

摘 要 随着我国社会主义市场经济的飞速发展，中小企业早已成为国民经济的

重要组成部分。近年来，我国也更加认识到中小企业对经济发展和社会稳定起着至关重要的促进作用。但是受外部因素和内部因素，企业财务管理的作用没有得到很好的发挥。因此，我们需要研究适合中小企业自身发展的财务管理方法。本文主要从我国中小企业财务管理现状出发，找出中小企业在财务管理方面所存在的问题及原因，用科学理论和实践的角度分析，并探讨中国政府与企业应该采取的相关对策，从而完善财务管理机制，促进中小企业健康持续发展。

关键词 中小企业；财务管理；存在问题；对策

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Abstract With the rapid development of China's socialist market economy, small

and medium enterprises has become an important part of the national economy. In recent years, China has also become more aware of SMEs to economic development and social stability plays a vital role in promoting. However, external factors and internal factors, the role of corporate financial management did not play very well. Therefore, we need to study financial management method is suitable for the development of SMEs themselves. This article from the current situation of the financial management of SMEs starting to identify problems and causes of the financial management of SMEs in the presence of a scientific theory and practice perspective, and explore the Chinese government and enterprises should take countermeasures, thereby improving financial management mechanism to promote the healthy and sustainable development of SMEs.

Key words SME(small and medium-sizes enterprise); financial management;

problem; countermeasure

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目 录

1前 言 ............................................................. 1 2 中小企业财务管理概述.............................................. 2

2.1中小企业财务管理目标 ........................................ 2

2.1.1财务管理目标的概念与特点 .............................. 2 2.1.2财务管理的整体目标 .................................... 2 2.2 中小企业财务管理现状及特征.................................. 2

2.2.1中小企业财务管理的现状 ................................ 2 2.2.2中小企业财务管理的特征 ................................ 3

3 中小企业财务管理的问题及原因...................................... 4

3.1外部因素 .................................................... 4

3.1.1法律体系不完整 ........................................ 4 3.1.2财税政策体系不健全 .................................... 4 3.1.3融资体系不发达 ........................................ 4 3.1.4社会服务体系有待发展 .................................. 4 3.2内部因素 .................................................... 5

3.2.1融资困难，资金周转不足 ................................ 5 3.2.2财务控制薄弱 .......................................... 5 3.2.3缺乏人力资源或财务人员素质低 .......................... 6 3.2.4财务管理观念陈旧 ...................................... 6

4 改善中小企业财务管理的对策........................................ 7

4.1完善外部环境 ................................................ 7

4.1.1建立完整的法律法规 .................................... 7 4.1.2完善和支持财税政策 .................................... 7 4.1.3合理构建融资体制 ...................................... 8 4.1.4建立和完善社会服务体系 ................................ 8 4.2加强内部管理 ................................................ 8

4.2.1强化资金管理，合理利用各类融资渠道 .................... 8

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4.2.2健全内部控制制度 ...................................... 9 4.2.3重视财务人员队伍建设，提高人员素质和能力 .............. 9 4.2.4加强企业对财务管理的重视，建立科学合理的管理观念 ...... 9

5 结 论............................................................ 11 参考文献........................................................... 12 致 谢.............................................................. 13

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