目 录
一、中小企业财务管理概述···········································1
（一）中小企业概述··················································1
（二）中小企业财务管理特点··········································1
二、中小企业财务管理现状···········································2
三、中小企业财务管理的问题及原因分析·······························2
（一）所有权、经营权管理者专业水平差································2（二）中小企业经营规模小，实力较差··································3
（三）财务管理观念陈旧，财务管理水平低下····························3
（四）财务控制不到位，内部控制制度缺失，财务监控不力················3
四、解决中小企业财务管理问题的相关对策·····························3
（一）经营者必须树立理财观念········································3
（二）改善中小企业财务管理模式······································4
（三）设立中小企业融资机构··········································4
（四）实现对企业财务控制上的规范····································5
（五）简化中小企业财务会计报告······································5
（六）扩大企业融资渠道··············································5
（七）加大中小企业财会人员队伍建设··································6
五、总结···························································6
参考文献···························································7
内容提要：中小企业作为一个整体，在各国的发展中都做出了突出的贡献。在经济日益全球化的今天，各国也越来越重视中小企业的作用。虽然我国中小企业对国家的经济发展也起到了重大的推动作用，但是目前，有相当一部分中小企业单纯追求销量和市场份额，忽视了财务管理的核心地位，管理思想僵化落后，企业管理局限于生产经营型管理格局之中，企业财务管理和风险控制的作用没有得到充分发挥，对我国中小企业的信用和融资渠道也带来了诸多的负面影响。尤其是中小企业的财务管理存在的问题，使其不能与大企业公开、公平、公正地竞争。中小企业在经营和管理方面存在着诸多问题。这些问题会随着企业规模的扩大和经营活动的深入而日渐凸显，成为制约其正常和快速发展的枷锁，不可忽视。本文就我国中小企业财务管理的现状及其存在的问题进行分析，并在此基础上探讨解决中小企业财务管理的对策。
关键字：中小企业 财务管理 问题与对策
