1摘要随着我国经济的飞速发展，会计行业逐渐被愈来愈需要和得到重视，会计行业的工作也愈来愈细分化，不再仅限于企业经济业务往来的资金运动及企业的固定资产无形资产等的记录、核算和管理等。其中财务管理就属于会计行业的一部分，而中小企业作为我国经济的重要组成部分，其财务管理就显得尤为重要，但是由于我国财务管理的发展史不太长久，而且处于新的发展阶段，所以企业财务管理的现状不太令人乐观，财务管理的问题及弊端在工作中逐渐出现。本课题就此展开了研究，从财务管理的相关基础理论出发，分析了当前我国中小企业在财务管理中存在的不足，并分析了问题产生的原因，最终，结合自身的专业知识有针对性的给出了相关改善建议，希望能够为完善企业财务管理提供参考依据。关键词：财务管理；问题；对策2AbstractWith the continuous development of China's economy, the advent of the information era, the enterprise financial management will usher in a new challenge, the enterprise will face changing from concept to market. With the deepening of reform and opening up and joining the world trade organization, the domestic enterprises face the competition at the same time, also continue to accept foreign competition challenges. In the enterprise management and financial management, because of China's late start, so with western developed countries there is still a certain gap. In the financial management process there are such problems, text by Yangzhou Zhongya machinery plant in the financial management problems of were summarized and analyzed, and puts forward the relevant suggestions, hope in the future be able to for the enterprise financial management provide reference, to improve the competitiveness of enterprises.Key words：Financial management; problem; countermeasure3目 录一、引言........................................................................................................................1三、中小企业财务管理现存问题—以扬州中亚机械有限公司为例....4（一）扬州中亚机械...
