【正文】 ons 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。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）。 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。企業(yè)要獲得固定資產(chǎn)貸款比較困難。四是重錢不重物，資產(chǎn)流失、浪費(fèi)嚴(yán)重。應(yīng)對(duì)所投資的項(xiàng)目進(jìn)行可行性分析,即從產(chǎn)品的先進(jìn)性,市場(chǎng)生產(chǎn)力和市場(chǎng)競(jìng)爭(zhēng)力去分析,進(jìn)行科學(xué)的預(yù)測(cè)和決策,對(duì)風(fēng)險(xiǎn)程度大的項(xiàng)目,決策面臨不確定性的風(fēng)險(xiǎn)方案應(yīng)主動(dòng)回避。規(guī)范會(huì)計(jì)核算。4）撰寫論文初稿，并根據(jù)需要進(jìn)行修改與再修改，并于2015年5月25日前上交要件齊全的定稿論文。3）撰寫開(kāi)題報(bào)告。4）建立完善的財(cái)務(wù)管理制度。中小企業(yè)要建立自己的中長(zhǎng)期目標(biāo),正確處理好目前與長(zhǎng)遠(yuǎn)利益的關(guān)系,樹(shù)立投資信心。三是存貨控制薄弱，造成資金呆滯。其結(jié)果是債臺(tái)高筑，財(cái)務(wù)風(fēng)險(xiǎn)極大。一旦國(guó)家收緊銀行信貸，使得建設(shè)資金不能如期到位，企業(yè)就面臨進(jìn)退兩難的境地，甚至造成巨大經(jīng)濟(jì)損失。微型企業(yè)被認(rèn)為是一個(gè)小公司或中型企業(yè)。希望大家都有一個(gè)美好的前程！我還要感謝我的父母。其認(rèn)真負(fù)責(zé)的態(tài)度、嚴(yán)謹(jǐn)端正的治學(xué)風(fēng)范，令人心折。這樣選擇的財(cái)務(wù)管理模式才更能符合我國(guó)大中型企業(yè)的實(shí)際需要，更有利于我國(guó)大中型企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。股份制企業(yè)就應(yīng)該要求建立監(jiān)事會(huì)，并對(duì)人員作出嚴(yán)格的要求。這些因素決定了公司未來(lái)努力實(shí)現(xiàn)一個(gè)良好的定位性能的作用，是企業(yè)的市場(chǎng)戰(zhàn)爭(zhēng)的準(zhǔn)備，才可以減少資金的風(fēng)險(xiǎn)，控制投入成本，提高資產(chǎn)價(jià)值。財(cái)務(wù)管理是一個(gè)系統(tǒng)工程，有其內(nèi)部和外部性。一是要建立財(cái)務(wù)管理模式。 健全和完善財(cái)務(wù)組織機(jī)構(gòu) 根據(jù)組織理論提出，企業(yè)根據(jù)結(jié)構(gòu)的內(nèi)部責(zé)任和責(zé)任的組織結(jié)構(gòu)可分為H型、U型、M型等多種類型。(3)內(nèi)部審計(jì)的獨(dú)立性較低湖南省煙草行業(yè)審計(jì)工作采用的是以總經(jīng)理領(lǐng)導(dǎo)的組織方式，內(nèi)部審計(jì)部門與其他部門并行，因此內(nèi)部審計(jì)的獨(dú)立性比較差，對(duì)總經(jīng)理的經(jīng)營(yíng)行為、經(jīng)濟(jì)責(zé)任缺乏有效的監(jiān)督，從而影響了內(nèi)部審計(jì)的作用。如資產(chǎn)管理，財(cái)務(wù)處和房地產(chǎn)管理部門有交叉，財(cái)務(wù)部門和相關(guān)職能部門也有不同的管理方式。如何確定這個(gè)區(qū)間并進(jìn)行控制，即如何在保證預(yù)算嚴(yán)肅性的基礎(chǔ)上盡量減少預(yù)算外支出，還需要細(xì)致的研究，進(jìn)一步規(guī)范和完善。預(yù)算考核作為湖南省煙草商業(yè)經(jīng)濟(jì)運(yùn)行業(yè)績(jī)考核的內(nèi)容之一，完成預(yù)算的給予獎(jiǎng)勵(lì)，沒(méi)有完成預(yù)算的卻沒(méi)有與其相應(yīng)的懲罰措施。湖南省煙草專賣局（公 司）管理全省各級(jí)煙草專賣局和煙草公司，依法監(jiān)管全省煙草市場(chǎng)，主要負(fù)責(zé)組織全省煙葉生產(chǎn)種植、收購(gòu)、調(diào)撥和卷煙、雪茄煙的銷售。財(cái)務(wù)管理是一項(xiàng)專業(yè)性很強(qiáng)的專業(yè)，一方面企業(yè)缺乏資金來(lái)源的風(fēng)險(xiǎn)，對(duì)企業(yè)自身的物業(yè)服務(wù)管理不到位，企業(yè)往往由于缺乏金融專業(yè)技術(shù)能力或沒(méi)有真正重視企業(yè)，是企業(yè)資金使用的安全性不高，不能科學(xué)合理、安全和有效的營(yíng)運(yùn)資金，導(dǎo)致風(fēng)險(xiǎn)投資失??；另一方面，在企業(yè)外部環(huán)境中，企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)來(lái)源于意外的沖擊，如果企業(yè)沒(méi)有建立安全防范機(jī)制，企業(yè)可能是很不堪一擊的?，F(xiàn)階段大中型企業(yè)財(cái)務(wù)管理模式問(wèn)題分析4 現(xiàn)階段大中型企業(yè)財(cái)務(wù)管理模式的問(wèn)題分析 問(wèn)題的理論分析 財(cái)務(wù)管理模式相對(duì)落后目前我國(guó)的市場(chǎng)經(jīng)濟(jì)的建設(shè)以及外企的引進(jìn)，確實(shí)使一些企業(yè)，特別是大中型企業(yè)的財(cái)務(wù)管理方式進(jìn)步很快，改變很大。2）大中型企業(yè)通過(guò)動(dòng)員巨額資本，像需要大量資本經(jīng)營(yíng)的大規(guī)模事業(yè)，如電力、鐵軌、鋼鐵、水泥、纖維、汽車、建筑、住宅、不動(dòng)產(chǎn)、百貨商店、超級(jí)商城、綜合商社等等均由大中型企業(yè)經(jīng)營(yíng)。從業(yè)人數(shù)在2000人以上，產(chǎn)品銷售收入額在3億元以上，資產(chǎn)總額在4億元以上列入大型企業(yè)。因此，良好的財(cái)務(wù)管理模式必須與其他管理模式相互協(xié)調(diào)，以達(dá)到最佳的效果。當(dāng)然，這種穩(wěn)定性是短時(shí)期的穩(wěn)定，是動(dòng)態(tài)中的靜態(tài)的，不是一成不變的。4）財(cái)務(wù)權(quán)責(zé)模式財(cái)務(wù)責(zé)任是