【摘要】在国民经济中，中小企业的占比较重，此类企业经营方式比较独特，且生产形式较为灵便，因此极大地促进了经济的进步，并有助于社会安定。中国成为 WTO 的成员国之后，企业处于不同的经营环境中，其必须要尽快的适应新的环境，这就要求企业应当针对财务管理找到其中的不足。中国大部分的中小企业都并未重视财务管理，未将其列为工作重心，且管理思想较为传统，因此企业在管理方面无法突破生产经营型管理格局，在管理过程中，企业财务管理并未完全发挥有效地作用，此外，在新的宏观经济环境下，且受到体制的影响，此类企业在加大财务管理力度的过程中受到了重重阻碍。在此以中国中小企业财务管理现状为重心，将现代财务管理作为重要依据，在研究过程中，查找此类企业财务管理的缺陷与各种问题，并要查找导致问题出现的原因，今儿讨论与此类企业的发展相匹配的财务管理方案，建立更健全的财务管理制度，使中小企业的经营管理达到更高的水平。以此为基础，探讨在新局面下企业财务管理的正确发展方向。【关键词】中小企业；财务管理；财务制度【Abstract】In the national economy, the proportion of small and medium-sized enterprises is relatively heavy. Such enterprises have relatively unique modes of operation and a more flexible form of production, which greatly promotes economic progress and contributes to social stability. After China becomes a member of the WTO, enterprises are in different business environments, and they must adapt to the new environment as soon as possible. This requires enterprises to find out the shortcomings in financial management.Most of the small and medium-sized enterprises in China do not pay attention to financial management. They are not listed as the focus of work, and the management ideas are more traditional. Therefore, enterprises cannot break through the production management pattern in management. In the management process, corporate financial management has not Fully play an effective role. In addition, under the new macroeconomic environment and affected by the...
