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中小企业面临的财务管理问题探析
作者姓名:王棣华  余秋阁
作者单位:东北财经大学会计学院/中国内部控制研究中心,辽宁大连,116025
摘    要:中小企业在我国经济发展中发挥着举足轻重的作用,我国也一直倡导要促进中小企业发展,并出台了一些相关政策法规进行扶持,然而中小企业在发展中仍然面临着不少难题。许多学者深入分析过中小企业面临的问题,特别是对中小企业筹资难的研究颇多,不过大多主要从外部原因分析。文章在前人研究的基础上,着重从中小企业自身出发进行分析并提出几点建议,同时对中小企业近年来面临的劳动力成本不断上升、税费过重的问题做了一些分析探讨,并给出了一些解决办法。

关 键 词:中小企业  筹资  人力成本  税费

The Analysis of Financial Management Problem about Small and Medium-sized Enterprises
Authors:WANG Di-hua  YU Qiu-ge
Institution:WANG Di-hua,YU Qiu-ge
Abstract:The small and medium-sized enterprises play critical roles in economic development in our country.Our government has been advocating promoting their development and supporting them by establishing some relevant policies and regulations,but they are still facing many difficulties.Many specialists have done a lot of research on these problems,especially on the difficulty in financing.But they mainly analyzed them from the external factors.In this paper,on the basis of previous studies,I will analyze them mainly from the view of the small and medium-sized enterprises themselves and put forward some suggestions.At the same time,I will do some analysis on some difficulties the small and medium-sized enterprises suffered in recent years,such as the rising labor costs and overloaded tax,and then give some advice concerned.
Keywords:small and medium-sized enterprises  financing  labor cost  taxes
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