中小企业财务战略研究摘要：伴随着经济全球化的进程，技术日新月异，信息交流过程发生根本性变革，在这个大背景下,越来越多的企业逐步认识到财务战略制定和实施的重要性，中小企业也应该积极主动地寻找战略制胜的解决方案,制定一个合适的、资源合理分配的财务战略尤以改善中小企业资源匮乏的情况。本文以财务环境分析作为财务战略研究的起点,结合我国中小企业财务现状，根据不同需求的中小企业分别提出了相应的融资、投资以及分配战略,分析我国中小企业战略存在的问题,提出了战略性对策。关键词：中小企业；财务战略；环境分析；现状分析FinancialStrategyforSMEsABSTRACT：Withthedevelopmentofeconomicglobalization,technologicaladvancesrapidly,theprocessofinformationchangesradically.Underthisbackground,moreandmoreenterprisesgraduallyrealizetheimportanceofdevelopmentandimplementationoffinancialstrategy,SMEsshouldtaketheinitiativesolutionstolookforstrategicwinningsolutions.EspeciallyinthecaseofarelativelyinadequateresourceforSMEs,itisquitesignificanttoformulateanappropriatefinancialstrategyandallocatethelimitedresourcesreasonably.Thisarticleisbasedonthefinancialenvironmentanalysisasthestartingpointthefinancialenvironmentoffinancialstrategyresearch.AccordingtothedifferentneedsofSMEs,financingstrategies,investmentstrategyandallocationstrategyhasbeenputforward.AlsocombingwiththecurrentsituationandproblemsofSMEsinthecurrentimplementationofourfinancialstrategy,thearticleanalyzesofthecauses,proposesstrategiccountermeasures.KeyWords:SMEs;FinancialStrategy;SituationAnalysis;EnvironmentalAnalysis目录摘要.....................................................................IABSTRACT................................................................II目录...............................................................III一、引言.................................................................1二、中小企业财务战略的概述...............................................3（一）中小企业的概念................................................3（二）财务战略的特征、内容及类型.....................................4三、中小企业财务战略选择.................................................7（一）中小企业财务战略环境分析.......................................7（二）各阶段中小企业财务环境.........................................8（三）中小企业财务战略选择..........................................10四、案例分析...........................................................12（一）公司简介......................................................12（二）内部环境分析..................................................12（三）外部环境分析..................................................13（四）宝通财务战略选择..............................................14四、中小企业财务战略实施存在的问题.....................................16（一）财务战略目标盲目制定..........................................16（二）财务预算编制不严谨............................................16（三）本身存在的问题................................................16（四）财务战略不具有科学性、规范性..................................17五、我国中小企业财务战略实施的对策.....................................18（一）确定正确的财务目标,制定适合企业的财务战略.....................18（二）确立财务预算体制，为财务战略有效地实施提供保障................18（三）规范行为，加强财务管理........................................19（四）重视财务战略环境分析，建立财务危机预警系统....................19六、结论...........
