发布时间：2014-09-27 来源：人大经济论坛

中小企业财务管理中存在的问题及对策研究 摘 要 随着我国经济的快速发展，中小企业逐渐成为经济快速发展和社会稳定的主要支柱，也是国民经济的重要组成部分，在社会经济发展中处于十分重要的战略意义。但中小企业所面临着融资困难、投资能力较弱、财务控制薄弱、管理模式僵化等问题，严重阻碍了中小企业的发展。 本文针对我国中小企业财务管理的现状及其出现的问题分别进行了分析，提出了相应的解决措施，如强化资金管理，正确进行投资决策，加强财会队伍建设，提高企业全员的管理素质，充分利用国家扶持政策等，以促进我国中小企业的长期发展。 关键字:中小企业；财务管理；对策研究 论文类型:应用型 The problems and solutions about financial administration in small or medium-sized enterprises Abstract With the rapid development of our economy, small and medium-sized enterprises have gradually become the rapid economic development and social stability of the main pillar in our country. And it is also an important part of the national economy, and plays an important role in the social economy development in a very important strategic significance. But small and medium sized enterprises face difficulties that is financing and investment capacity is weak, financial control is weak, the mode of management problems such as rigid, has seriously has seriously hindered the development of small and medium-sized enterprises. This thesis aims at analyzing the Chinese small and medium-sized enterprise financial management of the present situation and the problems and puts forward the corresponding measures, such as strengthening financial management, correcting investment decisions, strengthening accounting team construction, and improving enterprise total management quality, and by making full use of the state support policy, etc, in order to promote the long-term development of small and medium-sized enterprises. Hinder the development of small and medium-sized enterprises. Keywords：small and medium-sized；financial management；Countermeasures study Type of Thesis：Applied Research 目录 引言1 1财务管理的相关理论2 1.1财务管理的相关概念2 1.2企业财务管理的概念2 1.3企业财务管理的目标2 2我国中小企业财务管理的发展4 2.1中小企业财务管理的研究现状4 2.1.1国内研究现状4 2.1.2国外研究现状4 2.2目前我国中小企业发展现状4 2.3我国中小企业发展的意义5 2.4研究我国中小企业财务管理的必要性6 3我国中小企业财务管理存在的问题7 3.1财务管理混乱，财务控制薄弱7 3.2筹资难度大，周转资金严重不足7 3.3投资能力弱，缺乏科学性8 3.4管理模式僵化，管理观念陈旧8 4针对我国中小企业财务管理的问题提出的解决措施10 4.1强化资金管理，加强财务控制10 4.2政府应积极支持，提供优惠政策，扩宽中小企业的融资渠道10 4.3正确进行投资决策，努力降低投资风险11 4.4加强财会队伍建设，提高企业全员素质11 5结束语13 参考文献14 致谢15