論我國中小企業財務管理中存在的問題及完善對策
摘 要: 中小企業是國民經濟的重要組成部分, 對經濟發展和社會穩定起着舉足輕重的促進作用。但中小企業在應對激烈的`市場競爭時仍面臨巨大的困難, 解決這些困難, 是當前會計界的重要任務。由於規模小、資本和技術構成較低、受傳統體制和外部宏觀經濟等因素的影響大,使得中小企業在財務管理方面存在着與自身發展和市場經濟不適應的情況。本文提出了我國中小企業資金短缺，籌融資能力差，資產疏於管理，財務控制薄弱，管理理念落後，會計人員素質不高等問題，並對這些問題從企業內部和外部兩個方面進行分析,提出瞭解決中小企業財務管理中存在問題的對策及相應的解決辦法。
關鍵詞: 中小企業， 財務管理， 問題， 對策
Problems Existing in Small and Medium Enterprise Finance Management by Our Country and Perfect Countermeasure
Abstract : Mid- and small-scale enterprise is one of the most important part in the national economy, which has been playing an important role in economical development and social stability. But mid- and small-scale enterprise when should fight the intense market competition still face the huge difficulty, solve these difficulties, is the current accountants important task. Due to their small scale , weak cost and technological structure , tend to be influenced by the traditional system and macroeconomic control. Thus , some problems in financial management have sprung up to restrict their development from the market economy. This article proposed mid- and small-scale enterprise of our country : fund short, plans the financing ability badly, property sparsely to management, weak financial control, backward management idea, accountant quality not higher and so on, and carries on the analysis to these questions from the enterprise of interior and exterior, proposed the countermeasures in which mid- and small-scale enterprise in the financial control has the problem and corresponding solutions.
Key words: Mid- and small-scale enterprise ; financial management ; problem; countermeasure
