【正文】
f corporate financial management did not play very well. Therefore, we need to study financial management method is suitable for the development of SMEs themselves. This article from the current situation of the financial management of SMEs starting to identify problems and causes of the financial management of SMEs in the presence of a scientific theory and practice perspective, and explore the Chinese government and enterprises should take countermeasures, thereby improving financial management mechanism to promote the healthy and sustainable development of SMEs. Key words SME(small and mediumsizes enterprise)。但是受外部因素和內(nèi)部因素,企業(yè)財(cái)務(wù)管理的作用沒(méi)有得到很好的發(fā)揮。近年來(lái),我國(guó)也更加認(rèn)識(shí)到中小企業(yè) 對(duì)經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定起著至關(guān)重要的促進(jìn)作用 。 關(guān)鍵詞 中小企業(yè);財(cái)務(wù)管理;存在問(wèn)題;對(duì)策 II Abstract With the rapid development of China39。 countermeasure III 目 錄 1 前 言 ............................................................. 1 2 中小企業(yè)財(cái)務(wù)管理概述 .............................................. 2 中小企業(yè)財(cái)務(wù)管理目標(biāo) ........................................ 2 財(cái)務(wù)管理目標(biāo)的概念與特點(diǎn) .............................. 2 財(cái)務(wù)管理的整體目標(biāo) .................................... 2 中小企業(yè)財(cái)務(wù)管理現(xiàn)狀及特征 .................................. 2 中小企 業(yè)財(cái)務(wù)管理的現(xiàn)狀 ................................ 2 中小企業(yè)財(cái)務(wù)管理的特征 ................................ 3 3 中小企業(yè)財(cái)務(wù)管理的問(wèn)題及原因 ...................................... 4 外部因素 .................................................... 4 法律體系不完整 ........................................ 4 財(cái)稅政策體系不健全 .................................... 4 融資體系不發(fā)達(dá) ........................................ 4 社會(huì)服務(wù)體系有待發(fā)展 .................................. 4 內(nèi)部因素 .................................................... 5 融資困難,資金周轉(zhuǎn)不足 ................................ 5 財(cái)務(wù)控制薄弱 .......................................... 5 缺乏人力資源或財(cái)務(wù)人員素質(zhì)低 .......................... 6 財(cái)務(wù)管理觀念陳舊 ...................................... 6 4 改善中小企業(yè)財(cái)務(wù)管理的對(duì)策 ........................................ 7 完善外部環(huán)境 ................................................ 7 建立完整的法律法規(guī) .................................... 7 完善和支持財(cái)稅政策 .................................... 7 合理構(gòu)建融資體制 ...................................... 8 建立和完善社會(huì)服務(wù)體系 ................................ 8 加強(qiáng)內(nèi)部管理 ................................................ 8 強(qiáng)化資金管理,合理利用各類(lèi)融資渠 道 .................... 8