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中小企业作为国民经济的组成部分,其重要性日益凸显。但由于中小企业规模小、管理不当等因素,使得中小企业在财务会计管理中面临着各种挑战。本文对中小企业风险意识薄弱、管理制度不完善、财务人员素质较低等问题进行探讨,针对财务会计管理中的问题,提出进一步完善中小企业管理及内部控制制度、加强会计人员素质培训等有效措施,对中小企业的可持续发展具有重要意义。
As an integral part of the national economy, the importance of SMEs has become increasingly prominent. However, due to the small-scale SMEs, improper management and other factors, SMEs face various challenges in the management of financial accounting. This paper discusses the problems of SME risk awareness, imperfect management system and low quality of financial staff. In view of the problems in the management of financial accounting, this paper puts forward some effective measures to further improve the SME management and internal control system and enhance the quality training of accountants , Is of great significance to the sustainable development of SMEs.