浅谈中小企业财务管理存在的问题
与改进对策
内容摘要
中小企业是国家目前经济体制的重要组成部分,对国家经济发展和维护社会稳定等方面有着举足轻重的作用。2020年，在我国已登记注册的中小企业超过4300万家，贡献了50%以上的税收、60%以上的GDP、80%以上的城镇劳动就业。但由于其资本和技术的构成较低，一味的追求销售与市场份额而忽视企业财务管理，普遍存在因财务管理混乱致使企业陷入困境的现象。本文针对中小企业财务管理存在的问题进行分析并提出相应的改进对策，助力中小企业持续、稳定发展！
[关键词]：财务管理 存在问题 改善措施
目 录
一、中小企业和中小企业财务管理········································5
（一）中小企业概述················································5
（二）中小企业财务管理概述·········································5
1、资本运营、资源配置功能概述···································5
2、管理监督功能概述··············································5
3、财务分析与决策功能概述········································5
二、中小企业财务管理和大中型企业的区别·······························6
（一）财务管理效力的区别···········································6
（二）会计核算基础的区别···········································6
（三）财务分析运用的区别···········································6
三、中小企业财务管理存在的主要问题及原因分析·························6
（一）经营者财务管理意识淡薄·······································7
（二）财务管理制度不健全···········································7
（三）管理模式僵化、管理观念陈旧····································7
（四）内部控制基础薄弱·············································8
（五）财务分析、决策执行不到位·····································8
（六）依法纳税观念淡薄·············································8
（七）融资困难影响企业发展·········································9
四、改善中小企业财务管理的措施·······································9
（一）企业内部改善措施··············································9
1、经营者财务管理意识的提高······································9
2、搭建财务体系·················································9
3、建立财务分析与决策体系·······································10
4、建立成本费用控制体系·········································10
5、建立预算体系················································10
6、建立风险管理与内控体系······································10
7、建立税收筹划体系············································10
8、建立绩效管理体系············································11
（二）外部环境改善措施·············································11
1、加快银行信贷管理体制改革····································11
2、加快企业信息化全面普及进程···································11
五、结语·····························································12
六、文献
