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本文针对我国中小企业的财务管理混乱,没有把财务管理纳入企业管理的有效机制中,缺乏现代财务管理观念,导致经营权过度集中或对于财务管理的理论和方法缺乏基本的认识和实践,财务制度不合理、不健全等。即使有些企业注重制度建设,但不注重制度的有效实行和严格监管,虚有其表,财务管理混乱等。这些问题是进行财务制度建设研究,挖掘中小企业财务制度低效落后的根本问题。有利于建立健全中小企业财务制度,让中小企业走上健康可持续地发展道路。
This article aims at the confusion of the financial management of SMEs in our country, does not include the financial management into the effective mechanism of the enterprise management, lacks the modern concept of financial management, leads to the excessive concentration of the management right or lack of basic understanding and practice of the theory and method of financial management, Unreasonable, not perfect and so on. Even though some enterprises pay attention to the system construction, they do not pay attention to the effective implementation of the system and strict supervision, the existence of falsifications and the financial management. These problems are the basic issues for carrying out research on the construction of the financial system and for tapping the inefficient and backward financial system of SMEs. Help to establish and improve the financial system of SMEs, so that SMEs embark on a healthy and sustainable development path.