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中小企业财务管理行为是中小企业财务行为主体在企业内外环境因素的影响下,为实现财务管理的基本目标所做出的现实的、能动的反应活动。它是中小企业内部一切经济活动的外在表现形式,决定着中小企业财务运行的基本走向。
The financial management behavior of SMEs is a realistic and dynamic reaction activity of SMEs’ financial behavior under the influence of internal and external environmental factors of the enterprise, in order to achieve the basic goal of financial management. It is an external manifestation of all economic activities within SMEs and determines the basic trend of the financial operation of SMEs.