摘 要
中国自从加入世界贸易组织，我们国家的中小企业也因此遇到了从来没有过的发展机会，但在此同时也面对着各种各样的挑战。生存问题是中小企业的核心问题，而企业的财务管理是让中小企业可以生存下去的关键。但是，在我们国家企业的财务管理不能得到应该有的重视，企业的发展被严格的限制了。中小企业在我国经济发展中具有极为重要的地位和作用。然而，由于中小型企业自身环境及规模的限制，不断面临着融资困难、技术薄弱、管理思想落后等诸多问题，忽视了财务管理的核心地位，导致在激烈的市场竞争中面临着巨大困难。
这篇文章是对中小企业财务管理中存在的财务的管理模式落后，筹资困难，投资能力很差，不重视财务掌控等问题的论述，不仅仅论述了这些问题，也提出了这些问题相对应的解决方案，由此体现出财务管理在我们国家中小企业中的重要作用。文章的主旨在于让我们国家的那些中小企业的管理者懂得想要改变现在企业财务管理的这种状况必须要和中小企业的实际情况结合起来，这样中小企业才能更好的发展，才能持续发展。
关键词： 中小企业，财务管理，困难，经济发展，管理者
Small and medium-sized enterprise financial management problems and countermeasures
ABSTRACT
Since China joined the world trade organization, the small and medium-sized enterprises of our country also met has never been a development opportunity, but at the same time also faced with various challenges. Survival is the core issue of small and medium-sized enterprises, and enterprise financial management is the key to let the small and medium-sized enterprises can survive. However, in our country enterprise financial management can not be supposed to pay attention to, the development of the enterprise has been strict limits. Small and medium-sized enterprises in China’s economic development has very important position and role. However, due to the small and medium-sized enterprise own environment and the limitation of size, constantly faced with financing difficulties, poor technology, backward management thinking, and many other issues, ignored the central position of financial management, in the fierce market competition facing enormous difficulties.
This article is for small and medium-sized enterprise financial management of financial management model, financing difficulties, investment ability is very poor, do not take the financial control and other issues, this paper not only discusses these problems, and puts forward the corresponding solutions to these problems, which reflects the financial management of the important role of small and medium-sized enterprises in our country. The purpose of the article is to make our country small and medium-sized enterprise managers know now want to change the enterprise financial management is a condition that must be combined with the actual situation of small and medium-sized enterprises, so that small and medium-sized enterprises can better development, to sustainable development.
KEYWORDS：small and medium-sized enterprises, financial management, difficulty, economic development, and management
目 录
3 中小企业财务管理存在的问题及分析…………………………. 6
3.3.1 追求短期目标,忽略对内投资……………………. 8
3.3.2 投资缺乏系统管理和科学的评价…………………. 8
3.4 资产管理差，财务控制薄弱………………………….. 9
3.4.2 对货币资金管理不到位,导致货币资金闲置或不足……. 9
4 中小企业财务管理存在的问题的应对对策…………………….. 10
4.1.4 正确处理财务权责关系……………………….. 11
4.3.1 确立合理的投资目标和科学的投资方向…………… 12
4.3.2 建立投资项目可行性分析体系………………….. 13
