中小企业优化财务管理的对策研究

摘要：财务管理是在一定的整体目标下,关于资产的购置(投资),资本的融通(筹资)和经营中现金流量(营运资金),以及利润分配的管理。财务管理是企业管理的一个组成部分，它是根据财经法规制度，按照财务管理的原则，组织企业财务 活动，处理财务关系的一项经济管理工作。简单的说，财务管理是组织企业财务活动，处理财务关系的一项经济管理工作。在当前受金融危机打击的国际国内经济环境下，中小企业若没有有效的财务管理方法，很难有很好的发展空间，甚至走向破产。
本文将通过讨论对中小企业选择“企业价值最大化”的局限性及“企业利润最大化”的财务管理目标的可行性来探讨来解决中小企业选择自己的财务目标的问题；探讨风险投资、上市融资、创新资金融资、商业银行融资等的特点分析来选择中小企业融资方式；建议中小企业重视财务管理，增强财务管理意识和建立健全财务管理制度来解决中小企业内部的财务管理问题；建议使用建立投资决策责任制、在注重主业的基础上，不断优化投资组合、时刻瞄准国家产业发展导向、大幅度降低资金成本、及时捕捉投资机会等技巧及建立投资决策责任制的制度来规范和科学中小企业的投资。

关键词：中小企业  财务管理  投资 融资
Optimization of financial management of SMEs Countermeasures

Abstract: Financial management is under a certain overall objectives, with regard to the acquisition of assets (investment), capital of intermediation (funding) and operating cash flow (working capital), and profit distribution management. Financial management is an integral part of enterprise management, which is based on financial and economic laws and regulations, in accordance with the principles of financial management, organizational corporate finance activities, dealing with financial relations, an economic management. Simply put, financial management, corporate finance activities of the organization to deal with the financial relationship between an economic management. In the current financial crisis hit the international and domestic economic environment, SMEs, if there is no effective financial management is difficult to have a good scope for development, or even go bankrupt. This article will discuss the options for SMEs "enterprise value maximization," the limitations and "enterprise profit maximization" of financial management objectives to explore the feasibility to solve the small and medium enterprises to choose their own financial goals of the problem; of venture capital, public finance, Innovative financing funds, commercial banks financing the characteristics of analysis to choose the means of financing small and medium enterprises; suggested that SMEs attach importance to financial management, enhance awareness and establish a sound financial management, financial management system to address financial management problems within the small and medium enterprises; recommended the establishment of investment decision-making accountability, in the main business-oriented, based on the continuous optimization of investment portfolio, always aimed at the development of national industry-oriented, a significant reduction in the cost of capital, timely capture the investment opportunities in investment decision-making skills and to establish accountability systems to regulate and scientific SMEs investment.

Keywords: Small and medium-sized enterprise（SME）;Financial Management; Investment; Financing

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