1论中小企业财务管理存在的问题及对策以扬州中亚机械有限公司为例摘要随着我国经济的飞速发展，会计行业逐渐被愈来愈需要和得到重视，会计行业的工作也愈来愈细分化，不再仅限于企业经济业务往来的资金运动及企业的固定资产无形资产等的记录、核算和管理等。财务管理在会计行业中有着举足轻重的地位，从微观层面上来看，它对于企业来说是不可或缺的一个重要组成部分，从宏观层面上来看，财务管理更是在我国经济运行过程中扮演着重要的角色。财务管理受限于发展时间比较短的原因，目前在我国企业的整体发展和运用情况还未进入成熟阶段，仍然暴露出许多问题。本文以此为背景，基于财务管理的基础理论，以我国中小企业为分析目标，对其进行深层次的问题挖掘，并分析了问题产生的原因。最后，结合自身的专业知识有针对性的给出了相关改善建议，希望能够为完善企业财务管理提供参考依据。关键词：财务管理；问题；对策2AbstractWith the continuous development of China's economy, the advent of the information era, the enterprise financial management will usher in a new challenge, the enterprise will face changing from concept to market. With the deepening of reform and opening up and joining the world trade organization, the domestic enterprises face the competition at the same time, also continue to accept foreign competition challenges. In the enterprise management and financial management, because of China's late start, so with western developed countries there is still a certain gap. In the financial management process there are such problems, text by Yangzhou Zhongya machinery plant in the financial management problems of were summarized and analyzed, and puts forward the relevant suggestions, hope in the future be able to for the enterprise financial management provide reference, to improve the competitiveness of enterprises.Key words：Financial management; problem; countermeasure3目 录一、引言.........................................................................................................
