摘要
中小企业是国民经济的重要组成部分，封经济发展和社会稳定起着举足轻重的作用。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等特点，使其在财务管理方面存在着与自身发展和市场经济均不适应的问题，导致在激烈的市场竞争中面临巨大困难。基于此，本文通过分析中国中小企业的财务管理的现状，提出完善中小企业财务管理的对策。
Medium and small-sized enterprises are important components of the national economy and play a decisive role in promoting economic development and social stability. But, their small size output, low capital and technological content, the traditional system and external factors such as the macroeconomic impact, make SMEs in financial management with regard to their own development and the market economy are poor, which lead to intense market competition facing enormous difficulties. Based on this, the paper analyzes the financial management of the status quo, conceiving some feasible countermeasures to improve the financial management of SMEs in China.
关键词
中小企业
财务管理
管理机制
风险投资
medium and small-sized enterprises
financial management
manage of mechanism
risk ofinvestment
