论我国中小企业财务管理中存在的问题及完善对

论我国中小企业财务管理中存在的问题及完善对策
                    
摘  要: 中小企业是国民经济的重要组成部分, 对经济发展和社会稳定起着举足轻重的促进作用。但中小企业在应对激烈的市场竞争时仍面临巨大的困难, 解决这些困难, 是当前会计界的重要任务。由于规模小、资本和技术构成较低、受传统体制和外部宏观经济等因素的影响大,使得中小企业在财务管理方面存在着与自身发展和市场经济不适应的情况。本文提出了我国中小企业资金短缺，筹融资能力差，资产疏于管理，财务控制薄弱，管理理念落后，会计人员素质不高等问题，并对这些问题从企业内部和外部两个方面进行分析,提出了解决中小企业财务管理中存在问题的对策及相应的解决办法。

关键词: 中小企业， 财务管理， 问题， 对策

Problems Existing in Small and Medium Enterprise Finance Management by Our Country and Perfect Countermeasure
 
Abstract : Mid- and small-scale enterprise is one of the most important part in the national economy, which has been playing an important role in economical development and social stability. But mid- and small-scale enterprise when should fight the intense market competition still face the huge difficulty, solve these difficulties, is the current accountants important task. Due to their small scale , weak cost and technological structure , tend to be influenced by the traditional system and macroeconomic control. Thus , some problems in financial management have sprung up to restrict their development from the market economy. This article proposed mid- and small-scale enterprise of our country : fund short, plans the financing ability badly, property sparsely to management, weak financial control, backward management idea, accountant quality not higher and so on, and carries on the analysis to these questions from the enterprise of interior and exterior, proposed the countermeasures in which mid- and small-scale enterprise in the financial control has the problem and corresponding solutions.

Key words: Mid- and small-scale enterprise ; financial management ; problem; countermeasure