浅议中国中小企业财务管理的研究

The Shallow Study of Financial Management in Small and Medium Sized Enterprises

中小企业在中国国民经济中占有重要的地位与作用,通过加强财务管理水平提高中小企业的核心竞争力具有深远的意义。因此,阐述了中小企业财务管理的研究进展,对目前中国中小企业财务管理中存在的问题进行了分析,并提出了相应的对策。旨在启发中国中小企业的管理者,包括中小企业外部政策制定者和中小企业的经营管理者,能切实结合中小企业的实际情况,努力改善中小企业的财务管理现状,从而使中小企业走上健康持续发展的道路。

The small and medium sized enterprises（SME） play an important role in development of china national economy.strengthen financial management level by small and medium-sized enterprise core competitive capability of far-reaching significance.Therefore,this paper expounds the small and medium-sized enterprise financial management of current research progress of small and medium-sized enterprises in China,the problems existing in the financial management is analyzed,and inside aspects and points out the advices and countermeasures to improve the financial management in SME.The author suggests the supervisors including constitutors of external policy and managers in SME should consider the facts to improve the present financial management,so as to direct SME to walk up to healthy and substantial way.