中小企业财务管理存在的问题及对策[摘要]目前，我国中小企业所占比重高达 90%以上，已成为国民经济中不可或缺的重要组成部分，并取得了良好的经营成果。但中小企业在发展过程中也存在融资困难，资金流转不灵活，企业管理水平低，人员素质低，缺少政府的扶持等众多问题，本文剖析中小企业财务管理中存在的问题,对问题产生的原因进行详细的分析,并就如何解决、提供借鉴和参考。[关键词]中小企业；财务管理；问题The Design and Implementation of Virtual Campus[Abstract]At present, our country small and medium-sized enterprises accounted for more than 90%, has become the indispensable important component of national economy, and achieved good operating results. But also existing in the development process of small and medium-sized enterprises financing difficulties, cash flow is not flexible, low level of enterprise management, personnel quality is low, many problems such as lack of government support, this paper analyzes problems existing in the small and medium-sized enterprise financial management, a detailed analysis of the cause of the problem, and provide reference on how to address me.[Key words] small and medium-sized enterprise; financial management; problems目 录引 言......................................................1一、中小企业财务管理存在的问题..............................2（一）融资困难，资金严重不足.............................2（二）企业投资能力弱.....................................2（三）企业财务管理水平低，人员素质差.....................2（四）资产管理混乱.......................................3（五）筹资管理效率低下...................................4二、中小企业财务管理存在问题的原因分析......................4（一）所有权和经营权的高度统一...........................4（二）财务人员素质较低...................................6（三）企业内部控制制度不完善.............................4三、强化我国中小企业财务管理的措施..........................7（一）增加融资渠道，解决资金...
