后危机时代我国中小企业的财务管理初探

Probe into Financial Management of Small and Medium-Sized Enterprises at the Post-Crisis Age

本文基于对后危机时代中小企业财务管理的思考,分析了我国中小企业面临的财务困境,探索中小企业财务管理的合理安排,以维持企业生存和长期稳定发展。具体而言,在当前环境下,中小企业要稳健理财,避免盲目投资,结合经济环境适时扩大规模,保持良好的资本结构,联合自强,扩大多渠道的融资途径;加强应收账款管理,及时回笼资金;坚持以销定产,减少库存。

Based on the consideration of the financial management of small and medium-sized enterprises at the post-crisis age, this paper offers analysis on the financial delimma confronting small and medium-sized enterprises in China, probes into the reasonable plan in regard so as to maintain enterprise survival and long-term stability in development. To be specific, under current situations, the small and medium-sized enterprises shall finance steadily and avoid blind investment, properly enlarge their scale in combination with economic climate and retain good capital structure, strive to join others and achieve self-improvement, increase multi-channel finances, intensify receivables management, withdraw capitals in time, determine production in accordance to sale and decrease stock.