一、我国中小企业财务管理存在的问题(一)管理模式僵化,管理观念陈旧,管理效果不佳,随意性较大管理是一种严谨的科学行为,但我国有相当一部分中小企业忽视财务管理。一些民营企业由于自身的特点和内外环境因素,普遍存在不重视财务管理,随意性较大缺陷。我国中小企业和民营企业往往所有权和经营权高度统一,投资者集所有权和经营权一身,投 First, China’s SME financial management problems (A) rigid management model, obsolete management concepts, poor management, randomness is a serious scientific management rigorous scientific behavior, but a considerable portion of our country ignore the financial management of SMEs. Some private enterprises due to their own characteristics and internal and external environmental factors, the prevalence does not attach importance to financial management, greater randomness defects. China’s small and medium-sized enterprises and private enterprises often have a high degree of ownership and management of a unified, investors set ownership and management of a cast