改革开放以来,我国的中小企业成为我国经济持续、快速、健康发展的新增长点。但是,不容忽视的是我国的许多中小型企业存在着严重的“先天不足”,特别是在企业管理方面,与国有大型企业存在着比较大的差距:第一,在计划方面,一是缺少有效的产销计划,也无适当的材料供应计划,常常发生停工待料或存货过多的现象,二是缺乏可行的财务计划,财务报表欠准确,常将企业的短 Since the reform and opening up, the small and medium-sized enterprises in our country have become new growth points for our economy to develop continuously, rapidly and healthily. However, it can not be ignored that many small and medium-sized enterprises in our country have serious “inherent deficiencies”. In particular, there is a big gap between state-owned enterprises and large-scale enterprise management. First, in terms of planning, one is the lack of effective Production and marketing plans, there is no appropriate material supply plan, there is often a phenomenon of overwork or inventory oversupply, the second is the lack of a viable financial plan, the financial statements are not accurate, often short