创业期中小企业企业财务管理研究

摘    要
随着经济的发展，创业期中小企业现已成为国民经济的重要组成部分，国家发改委并且也多次提出指导与扶持中小型企业的发展是当前一项刻不容缓的战略任务。改革开放以来我国中小企业获得了长足发展，对经济发展及经济适度增长、缓解就业压力、实现科教兴国、优化经济结构等方面，均发挥举足轻重的促进作用。但由于中小企业产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业及创业期企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。为此，本文结合我国国情，对创业期民营企业财务管理中的现状、存在问题、原因分析及改善措施进行分析，寻求解决方法，以提高民营企业财务管理的水平，进而促进我国市场经济的进一步快速的发展。

关键词：民营企业；中小企业；财务管理；创业期
Venture enterprise financial management study phase smes
Abstract
  With economic development, the business of small and medium-sized enterprises have now become an important part of the economy, the state has also offered guidance and many times and assisting small and medium enterprises development is currently an urgent task of strategic. Reform and opening up to our small and medium-sized enterprises have developed rapidly, and for economic development and economic growth and relieve the employment pressure in and relying and optimizing economic structure, are an important role. But because the sme output small, capital and technology constitute a low, the traditional system and external factors such as macroeconomic affect large, medium and small-sized enterprises and the business enterprise in financial management exist with its own development and a market economy is not fit. For this reason, the combined with the conditions for developing phase of financial management in private enterprise of, existing problems, analysis and improvement measures for analysis and seek solutions to improve financial management of private enterprise and promoting our market economy further developing rapidly.

Key words: Private enterprise Smes Financial management Second phase

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