中小企业资金管理问题研究摘要资金管理是企业整个管理的中枢环节，管理质量的好坏直接关系到企业其他部门是否能够健康运行，且资金管理又是财务管理的核心方面，所以企业必须重视对资金管理的研究和改进.中小企业中尤其是在金融危机肆虐的经济环境下，做好资金管理决策显得尤为重要。资金是企业进行生产，经营等一系列经济活动中最基本的要素，资金管理贯穿于企业整个生产经营的始末，具有举足轻重的作用，资金管理是财务管理的集中表现。只有抓住资金管理这个中心，采取行之有效地管理和控制措施，疏通资金流转环节，才能提高企业经济效益。文章首先阐述了对中小企业资金管理的研究目的和意义，中小企业的国内外研究现状以及本文的研究内容和研究方法；其次是对中小企业资金管理的基本理论概述；再次是提出中小企业资金管理中存在的问题；最后是提出如何解决中小企业资金管理中存在的困境。 Key words: fund management; small and medium-sized enterprise ; management control
关键词： 资金管理；中小企业；管理控制
Small and medium-sized enterprise capital management research
Abstract
Fund management is the central part of the management, quality of management is directly related to the quality of corporate health in other sectors can run, and fund management are the core aspects of financial management, so enterprises must attach importance to the management of funds for research and improvement, especially is the small and medium-sized private enterprises, the money that is spent focused n the decentralization strategy and the lack of a scientific and rational management system. Also not conducive to day-to-day business activities to make scientific and rational choice. Especially in the current financial crisis economic environment, good financial management decision-making is especially important. Funds are business enterprises, such as the production of a number of economic activities in the most basic elements of financial management throughout the enterprise throughout the whole production and management, play a decisive role, capital management is focused on the performance of financial management to seize the funds management only the central to take effective management and control measures, cash flow to clear the link in order to improve the economic efficiency enterprises therefore, to enhance the management and control of funds of great significance.
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