摘要
近年来,中小企业在促进经济发展、增加社会就业及维护社会稳定等方面发挥着重要作用,但也存在融资严重不足、内控制度不健全等问题。中小企业财务管理存在的问题制约着中小企业的发展,从加强内部管理,拓宽融资渠道,完善内部控制制度及提高企业财务人员专业水平等方面采取措施,提高中小企业财务管理水平。
In recent years,small and medium-sized enterprises play an important role in promoting economic development,increasing social employment and maintaining social stability,but there are also serious financing deficiencies,imperfect internal control system and other problems.The problems existing in the financial management of small and medium-sized enterprises restrict their development.Measures should be taken to improve the financial management level of small and medium-sized enterprises from the aspects of strengthening internal management,broadening financing channels,improving internal control system and improving the professional level of financial personnel.
作者
桂玉敏
GUI Yumin(Economic and Trade College,Guangdong Institute of Mechanical and Electrical Technology,Guangzhou 510515,China)
关键词
中小企业
财务管理
融资
small and medium-sized enterprise
financial management
financing
