我国中小企业财务管理存在的主要问题及对策

摘  要
    中小企业是国民经济的重要组成部分，在促进市场竞争、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展和保持社会稳定等方面发挥着重要作用。但由于其产出规模小、资本和技术构成较低、在财务管理方面筹资渠道窄、资金严重不足、经营者财务管理意识淡薄、企业财务核算制度不健全等问题，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均不适应的情况。因此，采取国家出台相关政策、拓展融资渠道、严格财务管理、加强外部监管力度、引进职业经理队伍等措施加强中小企业财务管理不仅仅是中小企业自身发展的需要，更是入世后面对激烈的市场竞争提高企业核心竞争力的需要，有着重大的理论和实践意义。文章就中小企业在财务管理中存在的问题进行了探讨,并提出了相应的对策建议。

关键词：中小企业；财务管理；问题；对策
Abstract
    SMEs are an important part of the national economy, in the promotion of market competition, increase employment opportunities, facilitate the life of the masses, and promote technological innovation, promoting economic development and maintain social stability, and played an important role. However, due to the small size of their output, capital and technology constitutes a low, narrow channels of financial management, financing, a serious shortage of funds, financial management, weak awareness of operators, corporate financial accounting system is not perfect and so on, enabling SMEs in financial management the existence of a market economy with its own development and are not suited to the situation. Therefore, the state has adopted policies to expand the financing channels, strict financial management, strengthening of external supervision, the introduction of professional management team and other measures to strengthen the financial management of SMEs not only their own development needs of SMEs, it is the face of fierce market after WTO entry competition increased the need for core competitiveness of enterprises, withsignificant theoretical and practical significance. Financial management of SMEs in the article the problems were discussed and put forward corresponding countermeasures.

Key words: SME；finance manage；budget Problems；Countermeasures

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