摘要当下我国经济持在续保持中高速发展增长的同时，中小企业在支撑我国经济增长、加快市场繁荣、保证国民就业和维护社会稳定等层面发挥着越来越重要的作用。当前市场竞争日趋激烈，中小企业在当下市场环境中生存和发展在面临着巨大机遇的同时，也将会面对着严重的挑战。财务管理部门是企业的核心组成部门之一，财务管理的主要职能是对资金进行筹集、对企业的资金使用进行合理、客观的规划，因此企业财务管理的完善与否在很大程度上将会决定着企业发展的好坏，完善的财务管理将会对企业的资金进行合理的规划，促进企业持续健康的发展，反之亦然。目前，有很多中小企业在财务管理中存在着一些问题：财务管理基础和理念薄弱、管理制度以及监督管理机制不健全、投资盲目、融资渠道单一等，这些问题的存在严重影响了我国中小企业的发展。本文对我国中小企业财务管理中存在的问题进行研究分析，并查阅相关的资料，以提出行之有效的解决措施，加快中小企业财务管理的完善，促进企业的发展。关键词：中小企业，财务管理，问题，措施AbstractAtpresent,China'seconomycontinuestomaintainmediumandhigh-speedgrowth,whileSMEsplayanincreasinglyimportantroleinsupportingChina'seconomicgrowth,acceleratingmarketprosperity,guaranteeingnationalemploymentandmaintainingsocialstability,thecurrentmarketcompetitionisbecomingincreasinglyfierce,SMEsinthecurrentmarketenvironmentarefacingtremendousopportunitiesforsurvivalanddevelopment,atthesametime,theywillalsoplayanincreasinglyimportantrole.Facedwithseriouschallenges.Financialmanagementisoneofthecorecomponentsofanenterprise.Financialmanagementisarationalandobjectiveplanningfortheraising,usingandallocatingofenterprisefunds.Therefore,theperfectionoffinancialmanagementofanenterprisewilllargelydeterminethedevelopmentoftheenterprise.Perfectfinancialmanagementwillmakeareasonableplanningfortheenterprise'sfundsandpromotethesustainableandhealthydevelopmentoftheenterprise.Viceversa.Atpresent,therearemanyproblemsinthefinancialmanagementofSMEs:weakfinancialmanagementconceptandfoundation,imperfectfinancialmanagementsystemandsupervisionandmanagementmechanism,singlefinancingchannel,blindinvestmentandsoon.TheseproblemsseriouslyaffectthedevelopmentofSMEsinChina.Thispaperstudiesandanalysestheproblemsexistinginthefinancialmanagementofsmallandmedium-sizedenterprisesinChina,andconsultsrelevantinformation,inordertoputforwardeffectivesolutions,speeduptheimprovementoffinancialmanagementofsmallandmedium-sizedenterprises,andpromotethedevelopmentofenterprises.Keywords:SMEs,financialmanagement,problems,measures目录1引言..............................................................11.1研究背景和研究意义..............................................11.2研究内容和研究方法..............................................12中小企业概述.....................................................22.1中小企业界定...................................................22.2中小企业的发展分析.............................................23中小企业财务管理基本理论.........................................23.1财务管理的基本原则.............................................23.2财务风险管理理论...............................................33.3管理控制理论...................................................33.4危机管理理论...................................................33.5内部控制理论...................................................34我国中小企业财务管理存在的问题及其原因分析.......................44.1内部控制问题...................................................44.1.1财务管理观念淡...
