【正文】 irection of this sort of management idea, the formcapitals of the enterprise are always not emphasized or utilized enough, accordingly the concept of capital management is weakened, and the recognition of the cash circulation to the enterprise can not be well realized.Emphasize cashier and ignore accountant. Because of the special attention to the cash ine and expenses and the unilateral understand to the ine, owners generally don’t set up financial post according to the normal financial regulations, but deploy employees according to the advantaged mode convenient for them. Under this mode, the cash bees the key in the financial management, and the accountant is only the set, explanation, or plement of the cashier, so there is no cashier’s function and responsibility and the financial management and supervision. It can be understood that mon individual managers adopt this sort of mode, but if the enterprise operating in the corporate mode also adopt this sort of mode, it is the actual state of “abnormal management” or “abnormal survival”, so it is natural that enterprises are difficult to be managed and operated normally.Emphasize loan and ignore return. The socalled “l(fā)oan” is to try for and obtain the loan leave no stone unturned. But after obtaining or occupying the capital, some enterprises delay to return the loan leave no stone unturned. Though the policy doorsill and procedure of the loan are excessive, but more reasons e from the managers’ qualities and concepts. Because the management can not be obviously improved or managers think about other things, they have no choice but to try to delay the loan when the loan is at term, which induces the deficiency and crisis of the enterprise credit.Emphasize present and ignore middle and long term. The management mode existing in the middle and small enterprises which takes the empirical decision and temporary treatment as the priority makes the behavior of the enterprise always stay in the present, which has bad information degree and weak conduction ability, ignores the developmental rule and trend of things, induces enterprises live up to scientific decision and exact judgment, and easily induce the financial shortviewed behavior and low effective operation. So the deficiency of financial programming and objective is the chronic illness of the enterprise financial management all along.Emphasize output and ignore investment. To operate, enterprises must invest large of capitals, but they always ignore the efficiency of the output. They only emphasize relative policy supports, exterior supports and corporate cooperation, but ignore the technical alteration and investment of enterprises themselves. To the operation of the assets, some enterprises rather repair the equipment every day than consider the technical alteration and the increase of investment, so the efficiency of the output can be imaged.Emphasize obedience and ignore honesty. The owner makes the decision, and the function of the financial personnel is only use of an emperor and demonstration, which is the first requirement that many enterprises select financial accountant. Because the occupation and ine is the problem that almost every enterprise financial personnel can not avoid, so his “honest words” to the owner is few, even he would work against the regulation but only obey the owner of the enterprise. The accountant’s honesty has been evolved to the loyalty of the accountant.Emphasize use and ignore cultivation. It mainly aims at the use of enterprise financial personnel. Emphasizing the construction of the management and marketing team and ignoring the function and cultivation of financial personnel is another prominent phenomenon in the management of middle and small enterprises.3. Improvement of financial management for middle and small private enterprisesThere are many discussions about the enhancement and improvement of financial management for middle and small enterprises, so this article will not give unnecessary details. This article thought that for the enterprise mechanism and the financial mechanism, the improvements of following five aspects should be strengthened.The science and standard of enterprise financial management are decided by the governance structure, owner posing and management thinking of the enterprise. So the key problems to improve the financial management for middle and small enterprise include three aspects. First, the setup of the enterprise should be rebuilt, and the “one boss” should be changed to “numerous bosses”, and the “one’s management” should be changed to “managing together”. Second, the thinking of financial management should jump out the concept of “mine”, and gradually evolve from small private enterprise to big private enterprise, especially when the enterprise acquire advancement, the owner or boss of the enterprise should change his concept that the finance is not the safedeposit box or the ine and expenses valve, but the transmission shaft and driver of the operation and development for the enterprise, and in this way, the financial management of middle and small enterprises can be changed and gradually enhanced and perfected. Third, the level and efficiency of enterprise financial management lie on the character and objective of the enterprise. Generally speaking, the private degree (socialization degree) decides the management mode and management performance of the enterprise. The enterprise objective directly decides the enterprise financial objective, financial mode and financial mechanism. From that meaning, the governance structure of middle and small enterprises is the very urgent problem.The security and reliability of enterprise financial management lie on the standard of corporate system and the mechanism design of the enterprise. The management of system and regulation is more scientific and effective than the management of individual purpose, and the operation according to the corporate desi