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摘要I浅谈我国中小企业在财务管理方面存在的问题及对策研究摘要改革开放以来，我国的中小企业得到了迅速的发展，为国家的经济建设做出了重要的贡献。但我国的中小企业普遍存在营销挂帅，轻理财的现象。筹资能力差，投资能力弱，内部控制形同虚设，财务控制，财务监督不力，财务体制不完善的问题。而财务管理是企业的核心.问题，只有加强财务管理工作，才能够使企业经营管理工作取得成效。对此我将从政府，市场和企业自身3个方面谋求中小企业财务管理问题的对策。【关键词】中小企业财务管理内部控制财务监督筹资AbsrractIIDiscusslightlyproblemandcountermeasurethatthesmallandmedium-sizedenterprisesofourcountryexistinfinancialadministrationarestudiedAbstractSincereformandopening-up,thesmallandmedium-sizedenterprisesofourcountryhavegotfastdevelopment;havemadeimportantcontributionfortheeconomicconstructionofthecountry.Butthesmallandmedium-sizedenterprisesofourcountrygenerallyhavemarketingthatassumecommand,thephenomenonofthelightfinancing.Abilityofraisingfundsisbad,theabilityofinvestmentisweak,theinsidecontrolsandperformspracticallynofunction,thefinancialaffairsarecontrolled,andfinancialsupervisiondoesonesbest,theproblemnotperfectofthefinancialsystem.Andthefinancialadministrationisthekeyquestionsofenterprises,onlystrengthentheworkoffinancialadministration,canjustmakeenterprisesmanagementmaketheeffect.AstothisIwillbefromthegovernment,themarketandenterpriseoneself,threerespects,willseekthecountermeasureofthefinancialproblemofmanagementofsmallandmedium-sizedenterprises.【Keyword】Smallandmedium-sizedenterprisesFinancialadministrationTheinsidecontrollingFinancialsupervisionRaisefunds目录III目录摘要...............................................................................................................................................................IAbstract...........................................................................................................................................................II一、引言..........................................................................................................................................................1第一章关于中小企业的概述......................................................................................................................21.1国外小企业的定义....................................................................................................................................21.2我国对中小企业的划分标准...................................................................................................................2第二章中小企业财务管理概述....................................................................................................................42.1财务管理的定义.......................................................................................................................................42.2财务管理的演进........................................................................................................................................42.2.1财务管理的萌芽时期.............................................................................................................................42.2.2筹资财务管理时期.................................................................................................................................42.2.3法规财务管理时期.................................................................................................................................52.2.4资产财务管理时期.................................................................................................................................52.3财务管理的特点........................................................................................................................................52.3.1财务管理是一项综合性管理工作.........................................................................................................62.3.2财务管理与企业各方面具有广泛联系.................................................................................................62.3.3财务管理能迅速反映企业生产经营状况.............................................................................................62.4企业财务管理的功能及原则...................................................................................................................62.4.1企业财务管理的功能...........................................................................................................................62.4.2财务管理的原则...................................................................................................................................7第三章中小企业财务管理存在的问题及对策.............................................................................................83.1中小企业财务管理中存在的问题............................................................................................................83.1.1融资困难，资金严重不足.....................................................................................................................83.1.2.投资能力较弱，且缺乏科学性.............................................................................................................83.1.3财务控制薄弱.........................................................................................................................................83.1.4管理模式僵化，管理观念陈旧.............................................................................................................83.1.5难于规避财务负债的陷阱..........................................................................