浅谈我国中小企业财务管理存在的问题与对策

中小企业是国民经济的重要组成部分，对一国的经济发展和社会稳定起着重要的作用。然而，现阶段我国的中小企业局限于生产经营型管理格局之中，财务管理和风险控制的作用没有得到充分发挥，融资难、担保难。分析我国中小企业财务管理中存在的主要问题，选择适当的财务战略、投资方式，强化资金管理和财会队伍建设，才能从根本上提高中小企业财务管理能力。

Problems and Countermeasures of the Financial Management in Medium and Small Sized Enterprises in China

The medium and small sized enterprises are important parts of national economy in a country, and they are significant to economical development and social stability. However, currently, the enterprises in our country are limited in the production management mode, while financial management and risk control cannot work. As a result, it is difficult to extend credit and to make assurance. Therefore we should analyze the chief problems existing in the financial management in our medium and small sized enterprises, choose proper financial strategies and approaches for investment, strengthen fund management and develop working stuff for accountancy. Then we can really improve financial management ability in the enterprises.