小微企业已经占据了我国市场主体的绝大多数。资金短缺、财务人才缺乏,财务管理水平落后已经成为制约小微企业可持续发展的主要因素。文章从财务管理与筹划的角度对小微企业现状进行剖析,旨在探究促进小微企业可持续发展的财务途径,提出建设性意见。 Small and micro enterprises have occupied the vast majority of China’s market players. Shortage of funds, lack of financial personnel and backward financial management have become the main factors restricting the sustainable development of small and micro enterprises. The article analyzes the status quo of small and micro enterprises from the perspective of financial management and planning in order to explore the financial ways to promote the sustainable development of small and micro enterprises and put forward constructive suggestions.