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中小企业在中国改革开放以来,促进中国经济增长,提供服务,发挥了在解决就业的作用突出,中小企业的地位和作用日益认识和重视,成为我国国民经济和社会发展的一个重要组成部分。本文对现有中小企业财务管理的角度进行论述,认为中小企业面临的内部和外部两种,内部存在的问题,包括资金严重不足,融资困难,投资能力弱、缺乏科学性,融资能力差,难以满足的企业发展的要求,财务控制薄弱,财务管理人员素质不高;财务部门组织结构设置不当,人才短缺;管理模式僵化;管理观念陈旧等问题。外部的问题包括有关中小企业的法律法规还不完善,也缺乏政策支持。针对这些问题,并提出了具体的解决办法,充分发挥在中国财务管理中的作用,中小企业的作用。
Since the reform and opening up in China, SMEs have promoted China’s economic growth, provided services and played a prominent role in resolving employment. The status and role of SMEs have become increasingly recognized and valued as an important part of our national economy and social development. This article discusses the current SME financial management point of view, that the SMEs are facing internal and external two kinds of internal problems, including a serious shortage of funds, financing difficulties, weak investment capacity, lack of scientific, poor financing capacity, it is difficult Meet the requirements of the development of enterprises, financial control is weak, the quality of financial management personnel is not high; the organizational structure of the financial sector improperly set up, shortage of personnel; management model is rigid; obsolete management concepts and other issues. External issues include inadequate laws and regulations on SMEs and lack of policy support. In response to these problems, and put forward specific solutions to give full play to the role of financial management in China, the role of SMEs.