中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作用。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因素,使得中小企业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情况。如今必须加强对中小企业财务管理问题的研究,使其适应市场经济,促进我国中小企业的改革与发展。 Small and medium-sized enterprises are an important part of the national economy and play an important role in promoting economic development and social stability. However, due to its small output scale, low capital and technology composition, large influence from the traditional system and external macroeconomy, SMEs are not financially managed to adapt to their own development and market economy. Nowadays, the research on the financial management of SMEs must be strengthened to adapt them to the market economy and to promote the reform and development of SMEs in our country.