中小企业存在着财务管理观念淡薄、基础工作不规范、资金结构不合理以及缺乏抵抗风险的能力等现象,本文主要对这些现象进行分析,然后提出策略,进一步深化企业内部财务管理,以促进我国中小企业的改革和发展。 The phenomenon of weak management idea, non-standard foundation work, unreasonable capital structure and lack of ability to resist risks exist in SMEs. This paper mainly analyzes these phenomena and then proposes strategies to further deepen the internal financial management in order to promote the development of small and medium- Enterprise reform and development.