中小企业财务管理存在的问题及对策

内容摘要··························································· 2

一、引言···························································· 3

二、中小企业财务管理中存在的问题··································· 3

（一）缺乏明确的产业发展方向,对项目投资缺乏科学论证··············· 3

（二）资金短缺,融资困难··········································· 3

（三）管理模式僵化,管理观念陈旧··································· 4

（四）管理基础薄弱,内部控制不严格································· 4

（五）财会人员素质偏低,高级财务管理人员缺乏,财务机构设置不合理···· 4

三、财务管理对中小企业的影响及发展现状······························ 4

（一）财务管理对中小企业的影响··································· 4

（二）分析我国中小企业财务管理的现状····························· 5

四、中小企业财务管理中存在的问题·································· 5

（一）缺乏明确的产业发展方向,对项目投资缺乏科学论证············· 5

（二）管理模式僵化,管理观念陈旧································· 5

（三）管理基础薄弱,内部控制不严格······························ 6

五、加强中小企业财务管理的对策建议································ 6

（一）面向市场,采用科学投资策略································· 6

（二）优化企业外部环境,拓宽企业融资渠道························· 7

（三）加强财会队伍建设,提高企业全员的管理素质··················· 7

六．结论···························································· 8

参考文献··························································· 9

【内容摘要】：由于国家政策及企业自身方面的问题，中小企业在财务管理上主要存在筹资渠道窄、资金严重不足、经营者财务管理意识淡薄、企业财务核算制度不健全等问题。为了更好地发挥中小企业的作用，笔者建议采取国家出台相关政策、拓展融资渠道、严格财务管理、加强外部监管力度、引进职业经理队伍等措施，提高中小企业的经营管理水平。

【关键词】：中小企业；财务管理；财务控制；管理效率；强化资金