中小企业财务管理存在的问题及对策

 摘要及关键词·················································(2)

一、中小企业的概念及界定标准·····································(3)

（一）概 念···················································(3)

（二）界定标准···················································(3)

二、中小企业的特点·················································(4)

三、我国中小企业财务管理现状及其存在的问题和原因···················(4)

（一）企业筹资困难，运营资金不足·································(4)

（二）投资决策缺乏科学性，投资能力弱·····························(5)（三）财务管理观念落后，管理不科学·······························(5)

（四）财务管理控制薄弱···········································(6)

（五）财务管理基础工作薄弱·······································(6)

四、中小企业财务管理中所存在问题的对策·····························(6)

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

(二) 正确进行投资决策，努力降低投资风险··························(7)

(三) 转变财务管理观念，提高财务管理水平··························(8)

(四) 加强企业财务管理控制········································(8)

(五) 加强财务管理基础工作建设，规范财务管理·······················(8)

三、 总结························································(9)

参考文献·························································(10)

摘 要

随着我国社会主义市场经济体制的不断健全，中小企业已经成为国家经济发展的主力军，是国民经济的重要组成部分，以其独特的经营方式和灵活的生产方式对经济的发展和社会的稳定起着举足轻重的促进作用。而随着经济全球化的发展，激烈的市场竞争导致中小企业生存与发展面临着严重的考验。中小企业资产规模小，财务制度不健全，加上传统体制与外部宏观经济的影响， 使中小企业在财务管理方面存在着与自身发展以及市场经济不相适应的情况，本文从分析中小企业财务管理现状出发，分析中小企业财务管理存在的各种典型问题，针对中小企业财务管理存在的问题来简要探讨其改进措施。

关键词：中小企业、财务管理、问题、对策