中小企业是国民经济的重要组成部分,对推动经济发展、增加社会收入发挥了较重要的作用,但由于其产出规模较小、资本和技术构成较低、受传统体制和外部宏观经济影响等因素,使得中小企业在财务管理方面存在着与自身发展和市场经济不相适应的问题。笔者在此就如何加强中小企业的财务管理提几点对策。 Small and medium-sized enterprises are important components of the national economy and play an important role in promoting economic development and increasing social income. However, due to their small output, low capital and technology composition, they are affected by the traditional system and external macroeconomy Factors that make SMEs in the financial management there is not compatible with their own development and market economy issues. The author here how to strengthen the financial management of SMEs to mention some countermeasures.