摘要随着我国社会主义市场经济的进一步推进，中小企业的不断发展，我国中小企业所遇到的瓶颈制约也越来越严重，其中资金的紧缺在所有制约因素中显得尤为突出。由于企业内部出现的企业资金结构不尽合理、内部控制体系不健全、资金运转存在漏洞等问题，以及外部环境中出现的企业间相互拖欠严重、社会金融体制尚不健全、经济体制还不够完善等原因，导致中小企业存在着资金短缺等情况，中小企业资金的短缺问题直接影响着企业的效益。本文首先从中小企业资金短缺的现状分析，认为中小企业的资金短缺主要表现在流动资金不足，业务拓展资金不足和可融资金不足上；其次，就其原因从内部和外部经济环境加以分析，提出造成中小企业资金不足的主要原因有三个方面，其一是企业自身的管理问题其二是我国的财会制度问题，其三是外部环境的影响；最后针对其原因，本文提出缓解资金紧缺问题的具体的三个方面策略。关键词：中小企业；资金短缺；资金管理；政策AbstractAlongwithourcountrysocialistmarketeconomyfurther,thesmallandmedium-sizedenterprisedevelopment,ourcountrysmallandmedium-sizedenterpriseencounteredbottleneckbecomesmoreandmoreserious,whichfundsshortageinallfactorsisparticularlyprominent.Duetointernaltheenterprisecapitalstructureisunreasonable,theinternalcontrolsystemisnotperfect,theproblemsuchascapitaloperationloopholes,aswellastheexternalenvironmentofinter-enterprisearrearsserioussocial,financialsystemisnotperfect,economicsystemisstillnotperfectandotherreasons,ledtothesmallandmedium-sizedenterpriseexiststheshortageoffundsandsoon,smallandmedium-sizedenterprisestheshortageoffundstodirectlyaffecttheenterprise'sbenefit.Thisarticlefromthesmallandmedium-sizedenterprisecapitalshortageofthestatusquo,thinkthesmallandmedium-sizedenterprisecapitalshortageismainlymanifestedinthelackofliquidity,businessdevelopmentfundandinsufficientfinancialcapitalinadequacy;secondly,thereasonfromtheinternalandexternaleconomicenvironmentanalysis,putforwardbySMEsfinancingmainreasonhasthreesides,theoneistheenterpriseownmanagementproblems,itisourcountry'saccountingsystem,andtheinfluenceofexternalenvironment;andfinallythereasons,thisarticleproposedtoalleviateshortageoffundsinthreespecificaspectsofstrategy.Keywords:smallandmedium-sizedenterprises;shortageoffunds;fundsmanagement;policy目录第一章绪论..................................................................................................................1第二章我国中小企业资金紧缺的现状分析..............................................................12.1中小企业流动性资金短缺..............................................................................12.2中小企业业务拓展的资金短缺......................................................................22.3中小企业可融资金短缺..................................................................................2第三章我国中小企业资金紧缺的成因分析..............................................................23.1中小企业自身对资金管理有缺陷..................................................................23.2我国企业财会制度有关规定导致资金紧张..................................................33.3外部环境对我国中小企业资金紧张的影响..................................................3第四章解决我国中小企业资金紧缺问题的对策与建议..........................................44.1中小企业应加强资金管理..............................................................................44.1.1实行资金预算管理................................................................................44.1.2加强...
