试论我国中小企业财务治理结构
摘要：随着市场经济飞速发展，我国的中小企业发展越来越壮大，对国民经济的贡献也越来越大，由于其具有规模小、数量多、生产经营灵活多变的特点。对于主要以依赖产品的获利求得生存,使企业的利润和价值最大化为目的的中小企业来讲，企业的财务治理变得尤为重要。不过，目前我国中小企业的财务治理问题却十分突出，严重阻碍了企业的发展。本文在分析财务治理的基础理论、中小企业发展现状的基础上，提出中小企业财务治理主要存在的问题，并针对这些问题给予合理的建议，以此希望能为我国中小企业财务治理的结构建设从理论角度提供一些帮助。
关键词：中小企业 发展现状 财务治理 问题 对策
Try to talk about the financial affairs governance structure of the small and medium-sized enterprises
Abstract: With the rapid development of market economy, China’s small and medium-sized enterprise development more and more expanded, and the contribution to the national economy is more and more big, since it has small scale and number, production management flexible characteristics. For the main products to depend on for survival profits, corporate profits and maximizing the value for the purpose of small and medium-sized enterprise speaking, the enterprise’s financial management become particularly important. But, at present, China’s small and medium-sized enterprise financial management problem is very outstanding, seriously hindered the development of the enterprise. Based on the analysis of the basic theory of financial management, and small and medium-sized enterprise development present situation, and on the basis of small and medium-sized enterprise financial management put forward the main existing problems, and in the light of these problems have reasonable Suggestions to the hope for the medium and small enterprises in China of financial management structure construction to provide some help from a theoretical perspective.
Key words: Small and medium-sized enterprises; Development present situation; Financial management; Problem; countermeasures
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