中小企业财务管理存在的问题及对策

摘 要

摘要：中小企业是国民经济的重要组成部分，以其独特的经营方式和灵活的生产方式对经济的发展和社会的稳定起着举足轻重的促进作用。我国加入WTO后，企业的经营环境发生了改变，企业要迅速适应环境的变化，就需要找出自己在财务管理中存在的问题。

我国中小企业中有相当一部分忽视了财务管理的核心地位，管理思想僵化落后，使企业管理局限于生产经营型管理格局中，企业财务管理的作用没有得到充分发挥。同时，由于受宏观经济环境变化和体制的影响，中小企业在加强财务管理方面遇到了一定的阻力。

这里主要从我国中小企业财务管理现状出发，以现代财务管理为依据，通过分析，找出中小企业财务管理方面存在的问题，并找出问题存在的原因，从而探讨适合中小企业自身发展的财务管理方法，完善财务管理机制，提高中小企业的经营管理水平。在此基础上，讨论企业在新形势下财务管理工作的发展方向。

关键词：中小企业；财务管理；解决对策目       录

前言··················································································································1

一、中小企业财务管理概述····················································································1

（一）中小企业财务管理目标··················································································1

1、财务管理目标的概念与特点················································································1

2、财务管理的整体目标·························································································2

（二）中小企业财务管理现状及特征·········································································2

1、中小企业财务管理的现状···················································································2

2、中小企业财务管理的特征···················································································3

二、中小企业财务管理的问题及原因·········································································3

（一）外部因素····································································································3

1、法律体系不完整·······························································································3

2、财税政策体系不健全·························································································4

3、融资体系不发达·······························································································4

4、社会服务体系有待发展······················································································4

（二）内部因素····································································································4

1、融资困难，资金周转不足···················································································4

2、财务控制薄弱··································································································5

3、缺乏人力资源或财务人员素质低··········································································5

4、财务管理观念陈旧····························································································5

三、改善中小企业财务管理的对策···········································································6

（一）完善外部环境······························································································6

1、建立完整的法律法规·························································································6

2、完蓍和支持财税政策·························································································6

3、合理构建融资体制····························································································7

4、建立和完善社会服务体系···················································································7

（二）加强内部管理······························································································7

1、强化资金管理，合理利用各类融资渠道··································································7

2、健全内部控制制度····························································································8

3、重视财务人员队伍建设，提高人员素质和能力························································8

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

四、结论············································································································10

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