1、 I 中小企业财务管理探析 摘 要 在当前的市场经济环境中，中小企业已渐渐成为我国国民经济的重要组成部 分，对经济的发展和社会的稳定也起到了举足轻重的促进作用。随着我国市场化 程度的不断提高，中小企业不仅是扩大就业机会，增加财政收入，繁荣市场的短 期政策的选择，也是建立健全社会主义市场经济体制，实现国民经济可持续发展 的长期需要。但由于中小企业本身的特点，它们在与大企业的市场竞争中常常处 于不利地位，加之我国市场化程度的提高和加入 WTO 后新的市场环境，中小企业 面临着很多新的挑战。目前中小企业在发展过程中暴露出许多问题，给企业自身 的良好发展也带来了极其不利的影响。其中中小企业财务管理方面
2、的问题尤为突 出，由于自身生存发展的环境，以及自身发展存在的各项缺陷，使得财务管理建 设存在很多不足，如不解决，势必影响其长远发展。那么，如何才能准确地抓住 这些问题，进而分析问题，解决问题，使企业得到健康发展，则成为每个中小企 业当前必须要做的。 本文简要分析了我国中小企业面临的问题,并提出了相应的对 策。 关键词：中小企业 财务管理 问题 分析 对策 II ABSTRACT In the current market economy environment, the small and medium-sized enterprise has become our country natio
3、nal economy the important component, to the economic development and social stability has played a role in promoting the play a decisive role. Along with our country commercialize degree is ceaseless rise, medium and small enterprises is not only expand employment opportunities, increase finance inc
4、ome, the prosperity of the market short-term policy choice, is to establish and perfect the system of socialist market economy, realize the sustainable development of national economy in the long term. However, because the small and medium-sized enterprise itself characteristic and large enterprises
5、 in market competition often is in adverse position, together with our country commercializes degree to rise and after joining WTO, the new market environment, the enterprises are faced with many new challenges. The present small and medium-sized enterprises in the development process of many of the
6、 problems exposed, to the enterprise own development brings the extremely disadvantageous influence. The small and medium-sized enterprise financial management problems particularly outstanding, due to their own survival and development environment, as well as its own development of the existence of the defect, such as financial management construction exists many problems, such as not to solve, certainly will influence the long-term development of. So, how to accurately capture these problems
