自从我国加入世贸组织之后,中小企业不仅得到了很好的发展机遇,同时还面临着非常大的挑战。财务管理在企业发展中处于一个关键因素,是企业管理的核心内容。本文主要对中小企业财务管理中出现的问题进行了分析,并提出了合理化建议,希望能够对中小企业可持续发展产生积极的作用。 Since China’s accession to the WTO, SMEs have not only received good opportunities for development, but also face great challenges. Financial management is a key factor in the development of an enterprise and is the core of enterprise management. This article mainly analyzes the problems that appear in the financial management of small and medium-sized enterprises and puts forward reasonable suggestions in the hope of making a positive contribution to the sustainable development of small and medium-sized enterprises.