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中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用。但由于中小企业规模小、资本和技术构成较低、外部宏观经济变化对其影响大等因素的存在,使其在财务管理方面存在与自身发展和市场经济均不适应的情况,导致其在应对激烈的市场竞争时面临巨大的困难。分析中小企业财务管理中存在的问题并探讨解决问题的对策,以促进中小企业的改革与发展,是当前会计界需要思考和解决的问题。
Small and medium-sized enterprises are an important part of the national economy and play an important role in promoting economic development and social stability. However, due to the small size of SMEs, the low capital and technology composition, the impact of external macroeconomic changes on them and other factors, their existence in the financial management has not met their own development and market economy, resulting in their response Intense competition in the market faces tremendous difficulties. Analyzing the problems existing in the financial management of small and medium-sized enterprises and exploring ways to solve the problems so as to promote the reform and development of small and medium-sized enterprises are the problems to be considered and solved by the current accounting circles.