中小企業財務管理存在的問題及對策

 摘要及關鍵詞·················································(2)

一、中小企業的概念及界定標準·····································(3)

（一）概 念···················································(3)

（二）界定標準···················································(3)

二、中小企業的特點·················································(4)

三、我國中小企業財務管理現狀及其存在的問題和原因···················(4)

（一）企業籌資困難，運營資金不足·································(4)

（二）投資決策缺乏科學性，投資能力弱·····························(5)（三）財務管理觀念落后，管理不科學·······························(5)

（四）財務管理控制薄弱···········································(6)

（五）財務管理基礎工作薄弱·······································(6)

四、中小企業財務管理中所存在問題的對策·····························(6)

(一) 優化企業外部環境，拓寬企業融資渠道···························(7)

(二) 正確進行投資決策，努力降低投資風險··························(7)

(三) 轉變財務管理觀念，提高財務管理水平··························(8)

(四) 加強企業財務管理控制········································(8)

(五) 加強財務管理基礎工作建設，規范財務管理·······················(8)

三、 總結························································(9)

參考文獻·························································(10)

摘 要

隨著我國社會主義市場經濟體制的不斷健全，中小企業已經成為國家經濟發展的主力軍，是國民經濟的重要組成部分，以其獨特的經營方式和靈活的生產方式對經濟的發展和社會的穩定起著舉足輕重的促進作用。而隨著經濟全球化的發展，激烈的市場競爭導致中小企業生存與發展面臨著嚴重的考驗。中小企業資產規模小，財務制度不健全，加上傳統體制與外部宏觀經濟的影響， 使中小企業在財務管理方面存在著與自身發展以及市場經濟不相適應的情況，本文從分析中小企業財務管理現狀出發，分析中小企業財務管理存在的各種典型問題，針對中小企業財務管理存在的問題來簡要探討其改進措施。

關鍵詞：中小企業、財務管理、問題、對策