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中小企业是指相对于大企业而言,其资产、员工和经营规模都较小的企业。按生产规模可将企业划分为特大型、大型、中型和小型,中小企业多指中型和小型企业。中小企业在解决农业劳动力转移,缓解就业压力,促进产业结构调整、技术进步和创新等方面发挥着重要作用。当前,我国中小企业面临着前所未有的发展机遇,但同时也面临着严峻的挑战,这集中反映在中小企业的财务管理上。目前我国中小企业出现了诸如企业资信度不高、风险意识淡薄、成本管理粗放、会计人员素质不高等一系列问题。基于这些问题,中小企业必须根据自身的特点,从多方面入手强化财务管理。
Small and medium-sized enterprises refer to enterprises that have smaller assets, employees and operations than large-scale enterprises. According to the scale of production can be divided into large-scale enterprises, large, medium and small, multi-fingered SMEs and small and medium enterprises. SMEs play an important role in resolving the transfer of agricultural labor force, alleviating employment pressure, promoting the adjustment of industrial structure, technological progress and innovation. At present, SMEs in our country are facing unprecedented opportunities for development, but at the same time, they face severe challenges, which are mainly reflected in the financial management of SMEs. At present, SMEs in our country have appeared a series of problems such as low credit rating, weak risk awareness, extensive cost management and poor quality of accountants. Based on these issues, SMEs must strengthen financial management in many aspects according to their own characteristics.