【正文】 得固定資產(chǎn)貸款比較困難。有些企業(yè)甚至不明白“借債還錢”這一最淺顯不過(guò)的道理，認(rèn)為從銀行獲得貸款就是獲得利潤(rùn)，只考慮如何將貸款弄到手，而并沒(méi)有認(rèn)真考慮如何能讓有限的資金發(fā)揮效益，更沒(méi)有考慮如何償還。 2）財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)淡薄，企業(yè)始終在高風(fēng)險(xiǎn)區(qū)運(yùn)行。1）片面追求“熱門”產(chǎn)業(yè)，不顧客觀條件和自身能力，無(wú)視對(duì)企業(yè)發(fā)展的影響，認(rèn)為什么行業(yè)都可以做，什么行業(yè)都能夠做好。對(duì)小型公司進(jìn)行最全面研究的是在英國(guó)，由博爾頓委員會(huì)提出（1971）。所以深化金融改革，探討了金融的潛力，提高財(cái)務(wù)管理水平，建立財(cái)務(wù)管理模式適合中小企業(yè)的現(xiàn)狀是重中之重。最后，向本文所引用文獻(xiàn)的全部作者表示感謝！ 致謝參考文獻(xiàn)1）[J].陜西會(huì)計(jì)，2004(6)2）[J].交通財(cái)會(huì)，2013(9)3）湯谷良,[J].會(huì)計(jì)研究，2003(12)4）弓鋒偉,[J].生產(chǎn)力研究，2010(11)5）[D].蘇州：蘇州大學(xué)，20146）[D].西南財(cái)經(jīng)大學(xué)，20067）[D].河南：河南大學(xué)，20058）[D].廣東：廣東工業(yè)大學(xué)，20079）[M].北京：北京大學(xué)出版社，200410）Yoshihiro Francis Fukuyma. The Organization of Financial management mode. Economic Research,200911）Barrow, Colin. Practical Financial Management. Kogan Page,2011任務(wù)書(shū)外文原文與譯文原文The Organization of Financial management modeABSTRACTSMEs as a whole have made outstanding contributions to the economic development of countries. In an economic globalization era, more and more countries pay attention to the role of SMEs. Although American SMEs played a major role in promoting the country’s economic development, many American SMEs simply pursuit the considerable portion of sales and market share and ignored the core position of the financial management. The management sense is rigid, and enterprise management limited to the production and operation of the management structure, enterprise financial management and risk control have not been fully used, which lead to negative effects on SMEs credit and financing channels. The reason is the lack of an effective financial management support. Therefore, deepen financial reform, explored the financial potential, and improved the level of financial management. The mode of finance management’ operation, and build up the financial management mode which suit to the present status of American SMEs are the top priority..Key words：SMEs, Financial Management, Financial Management ModeTEXTConcept of small and medium scale business Small and medium scale enterprise have been defined in various ways by various people and government agency just as It has been worked on in various ways by different nation. Micro business has been recognized, a small firm is recognized as well as medium scale business. However, our work will cover both the micro business or smallscale business and the medium scale business. The most prehensive study of small firms in the United Kingdom was that carried out by the Bolton Committee (1971). The mittee defined small firms “as one with not more than 200 employees.Financial management The financial management of financial activities and financial relations based on the objective existence of the enterprise in the production process is organization enterprise fund activities to deal with an economic management of the enterprises and the various aspects of the financial relationship and is an important part of enterprise management.Financial management mode Financial management mode under the guidance of managers in certain financial management thought of Corporate Financial Management Standard, financial management objects and financial management methods to integration promote effective financial management activities, reasonable running of a state.Present problems pursuit of hot industry, regardless of objective conditions and their own ability, ignoring the impact of the national macrocontrol of enterprise development, and that what the industry can do, what the industry can do a good job. Some enterprises even onesided that state regulation of what should be on what can certainly make money. Second, the scale of investment in the project, capital structure, the construction period, as well as sources of funding, lack of scientific planning and deployment, the lack of reliable forecasts of the cash flow of the project construction and operation of process that will take place hastily. Once the state has increased the intensity of macroeconomic regulation and control, the tightening of bank credit, construction funds can not be scheduled in place, businesses face a dilemma, even causing huge economic losses. Not only the enterprises themselves to pay a heavy price, some banks will also be dragged into the quagmire. 2. Weak awareness of financial risks, the business has always been run in a highrisk area. Enterprises to develop, it is inevitable to liability business, make full use of the role of financial leverage. However, some panies, regardless of the cost, at all costs, do not consider their own ability to repay, and do everything possible to obtain loans from banks. Some panies do not even understand the debt to repay the most simple and obvious truth, that to obtain loans from the bank is to make a profit, and only to consider how loans get their hands on, and did not seriously consider how to make limited funds play a benefit more did not consider how to repay. Borrowed funds can not play an effective role, some panies have entered a vicious cycle to rely on loans to survive. As a result, debtridden, great financial risk. 3. Weak financial controls. Strictly for cash management, the formation of unused funds or insufficient. Some panies believe that cash as possible, resulting in idle cash, did not participate in the production of turnover。至炎炎六月，大家將各奔東西。在此，對(duì)他表示深深地敬仰和感謝。致謝致 謝本論文是在劉韜老師的悉心教誨和耐心指導(dǎo)下完成的。研究理財(cái)環(huán)境，弄清企業(yè)財(cái)務(wù)管理模式所處環(huán)境的現(xiàn)實(shí)狀況和發(fā)展趨勢(shì)，把握開(kāi)展財(cái)務(wù)活動(dòng)的有利條件和不利條件，為企業(yè)的財(cái)務(wù)決策提供充分可靠的依據(jù)，并提出相應(yīng)對(duì)策，提高財(cái)務(wù)工作對(duì)環(huán)境的適應(yīng)能力和利用能力，實(shí)現(xiàn)企業(yè)的理財(cái)目標(biāo)均有非常重要的作用。其中財(cái)務(wù)運(yùn)行模式又包括財(cái)務(wù)組織機(jī)構(gòu)的設(shè)置、財(cái)務(wù)信息溝通機(jī)制、財(cái)務(wù)管理與控制機(jī)制、財(cái)務(wù)激勵(lì)機(jī)制。 整合企業(yè)的各種管理制度企業(yè)管理不僅僅是金融體系的建設(shè)，其他管理職能也是非常重要的。如果不能樹(shù)立一個(gè)良好的資金風(fēng)險(xiǎn)意識(shí)，開(kāi)辦財(cái)務(wù)風(fēng)險(xiǎn)應(yīng)急方案，企業(yè)在資金運(yùn)營(yíng)過(guò)程中產(chǎn)生的意外可能就像脫韁的野馬一樣，出現(xiàn)難以預(yù)料的結(jié)果，小則可能投資失敗，大則可能企業(yè)倒閉破產(chǎn)。因此，企業(yè)在資金運(yùn)營(yíng)的過(guò)程中，要盡量避免因財(cái)務(wù)管理失誤而造成的財(cái)產(chǎn)損失，除了對(duì)資金的運(yùn)營(yíng)過(guò)程進(jìn)行更好的規(guī)范管理外，其中最重要的是要不斷學(xué)習(xí)，不斷提高管理團(tuán)隊(duì)的財(cái)務(wù)專業(yè)運(yùn)作能力，最大程度的發(fā)揮財(cái)產(chǎn)的效用，讓投入的財(cái)產(chǎn)利潤(rùn)最大化和實(shí)現(xiàn)資本增值。我們也可以效仿其國(guó)家財(cái)政預(yù)算。因此，企業(yè)應(yīng)逐步建設(shè)一個(gè)“立體”的財(cái)務(wù)管理系統(tǒng)，尤其是財(cái)務(wù)管理信息平臺(tái)，將內(nèi)部和外部的信息和管理聯(lián)通，全面整理財(cái)務(wù)管理報(bào)告，更好的為公司決策提供依據(jù)。因此，企業(yè)應(yīng)嚴(yán)格按照法律法規(guī)的要求，對(duì)各種財(cái)務(wù)報(bào)表和臺(tái)賬的建立，利用一切合理合法的金融手段，提交真實(shí)的財(cái)務(wù)報(bào)告，從法律的角度保證企業(yè)自身財(cái)務(wù)制度的規(guī)范。以企業(yè)財(cái)務(wù)管理模式為導(dǎo)向，面向投資者和所有者，建立