中小企業財務管理存在的問題及對策

中小企業及其財務管理的狀·······························································································（3）（一）中小企業經營特點················································································································（3）（二）財務管理的特點····················································································································（3）二、中小企業財務管理中存在的問題·······················································································（4）（一）資金短缺且投資欠缺科學性和長遠性········································································（4）（二）財務控制薄弱························································································································（4）（三）經營模式僵化，財務管理不完善···············································································（4）三、解決中小企業財務管理中存在問題的對策······························································· （4）（一）投資要面向市場，對投資項目進行可行性研究，正確進行投資決策，努力降低投資風險。······························································································································· （4）1、應以對內投資方式為主�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁ� （4）2、分散資金投向，降低投資風險。························································································（4）3、規范項目投資程序�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぃ�5）（二）企業要加強自我管理，強化資金管理，加強財務控制·····································（5）1、提高認識，把強化資金管理作為推行現代企業制度的重要內容，貫徹落實到企業內部各個職能部門�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぃ�5）

2、努力提高資金的使用效率，使資金運用產生最佳的效果。····································（5）3、加強財產控制特別是對存貨和應收應付款項的管理�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぃ�5）4、 保持財務資料完整�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぃ�5） (三) 優化財務結構。 ···················································································································（5）

（四）加強財會隊伍建設的同時提高企業的管理水平�！ぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぁぃ�5）

內 容 摘 要

中小企業是國民經濟發展的一支主力軍，它在促進經濟增長、提供服務、解決就業等方面發揮了突出的作用。 中小企業在遇到前所未有的發展機遇的同時，也面臨著嚴峻的挑戰。 絕大多數中小企業往往片面追求企業短期經濟效益，而忽視了財務管理對提高企業長期經濟效益的真正作用。 對中小企業的界定以及特征做出闡述，并分析中小企業財務管理中存在的幾個主要問題，并針對以上問題，提出優化中小企業財務管理的建議和對策。

關鍵詞：中小企業；財務管理；問題；對策