中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用。据有关统计资料。目前我国工业中中小企业共有790万个,占全国工业企业总数的99.7%。“资金”是企业的血液,联系者企业的各个生产要素和全部经营活动,生产经营活动的实质就是资金运动。企业没有资金,好比巧妇难为无米之炊。资金运作不善,缺乏必要的现金流量,直接影响到企业 Small and medium-sized enterprises are an important part of the national economy and play an important role in promoting economic development and social stability. According to the statistics. At present, there are 7.9 million small and medium enterprises in industry in our country, accounting for 99.7% of the total number of industrial enterprises in the country. “Funds ” is the enterprise’s blood, all the factors of production and all the business activities of business contacts, the essence of production and business activities is the capital movement. Enterprises do not have the funds, such as Clevelandis without straw. Poor operation of funds, the lack of necessary cash flow, a direct impact on business