试论中小型企业财务管理的问题和对策

由于中小企业产出规模小、资本结构单一、财务管理人员素质不高,并受传统体制和外部宏观经济影响较大等因素,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不相适应的情况。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,对提高企业的核心竞争力也有着重大的理论和实践意义。

On the Problems and Strategies of Financial Management in Small and Medium Enterprises

Due to the small scale of small and medium enterprises, the single capital structure and the low quality of financial management personnel, moreover, affected by the traditional system and external economy, small and medium enterprises face such problems as difficulty in adaptation to market economy in the financial management. Therefore, it not only is its own necessity to strengthen the financial management, but also bears great theoretical and practical significance in improving core competitiveness of enterprises.