中小企业财务管理的现状，问题及对策分析研究 会计学专业

摘 要中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。由于国家政策及企业自身方面的问题，中小企业在财务管理上主要存在筹资渠道窄、资金严重不足、经营者财务管理意识淡薄、企业财务核算制度不健全等问题。为了更好地发挥中小企业的作用，在此建议采取国家出台相关政策、拓展融资渠道、严格财务管理、加强外部监管力度、引进职业经理队伍等措施，提高中小企业的经营管理水平。我国中小企业在国民经济和社会成长中发挥着不可替代的作用，因此，我国中小企业不仅满足人们的多样化需要、培养企业家、进行技术创新、参与专业协作等方面发挥重要作用，而且对国家的稳定、社会的和谐、经济的繁荣发展做出了极其重要的贡献。分析中小企业财务管理中存在的问题并探讨解决问题的对策，以促进中小企业的改革与发展，是当前会计界需要思考和解决的问题。关键词：中小企业；财务管理；财务问题；对策 2AbstractSmall and medium-sized enterprise is an important part of the national economy, the economic development and social stability plays a very important role in promoting. The national policy and problems of the enterprise itself, and small and medium-sized enterprises in the financial management main existing financing channel narrow, capital deficiency, operator financial management consciousness, enterprise financial accounting system is not sound. In order to better play to the role of the small and medium-sized enterprises, in this country to publish relevant policy Suggestions to expand financing channel, strict, financial management, strengthen external supervision, introduce the professional manager team and other measures to improve small and medium-sized enterprise management level. Of the small and medium-sized enterprises in the national economy and social growth plays an irreplaceable role, therefore, the medium and small enterprises in China to not only satisfy the diversity of the people need, training entrepreneurs, technology innovation, parti...