中小企业财务管理存在的问题及对策——对南京市120家中小企业调查结果的分析

SME financial management problems and solutions： Based on 120 small and medium enterprises in Nanjing analysis of survey results

随着中国经济的迅速发展，中小企业成为国民经济的重要组成部分。但有一部分中小企业单纯追求销售量和市场份额，忽视了财务管理的核心地位。同时由于国家政策及企业自身的问题，中小企业在财务管理上存在筹资渠道窄、资金严重不足、企业财务核算制度不健全等问题。本文通过封南京市120家中小企业的问卷调查，分析其问题存在的原因，同时提出了相应的对策和措施。

With the rapid development of China＇s small and medium enterprises, SMEs have become an important part of the national economy, but there are a considerable number of SMEs in the pursuit of sales and market share alone, ignoring the central position of financial management. Because of national policy and corporate their own problems, there is a narrow channel for SMEs in financing. Financial management, corporate financial accounting system and so on are not perfect. In this paper, the authors surveyed 120 small and medium enterprises in Nanjing to analyze their problems and put forward the corresponding countermeasures and measures.