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中小企业是我国国民经济发展的重要组成部分,也是我国财政收入的主要来源,中小企业的发展速度直接影响着市场经济的发展。尤其是中小企业在财务管理方面存在这不少的问题,从而使之不能与大企业之间进行公开、公平、公正地竞争。
Small and medium-sized enterprises are an important part of China’s national economy development as well as the main source of fiscal revenue in our country. The development speed of SMEs directly affects the development of market economy. In particular, SMEs have many problems in terms of financial management so that they can not compete with large enterprises in an open, fair and just manner.