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当前,我国中小企业数在全国企业中的比例达到了99%以上,中小企业提供了大量的就业机会,已成为县级城市及其以下财政收入的重要来源。可见,中小企业是国民经济的重要组成部分,对于经济发展及社会稳定将会发挥十分重要的促进作用。然而,一部分中小企业因为忽视了财务管理所处的中心地位,管理思想极为落后,导致企业财务管理的作用难以得到有效发挥,加之受到宏观经济环境与体制之影响,导致中小企业难于与大型企业进行公平竞争,造成中小企业的财务管理目标过于短视,难以应对复杂多变的市场化竞争局面。因此,中小企业的经营管理者必须不断地学习经营管理新思想、新理念、新方法,并进行灵活运用,尤其是要深入探究强化财务管理的方法,才能让企业健康而持续的发展。本文在分析我国中小企业财务管理工作现状的基础上,提出了推进中小企业财务管理的发展思路。
At present, the number of SMEs in our country has reached over 99% of the national enterprises. SMEs have provided a large number of employment opportunities and have become an important source of income for the county-level cities and below. Therefore, small and medium-sized enterprises are an important part of the national economy and will play an important role in promoting economic development and social stability. However, some SMEs ignore the central position of financial management and their management thoughts are extremely backward, which makes it difficult for them to effectively play the role of financial management. In addition, due to the impact of the macroeconomic environment and the system, SMEs have difficulty in cooperating with large enterprises Fair competition, resulting in SMEs financial management objectives are too short-sighted, it is difficult to cope with the complex and volatile market competition situation. Therefore, managers of SMEs must constantly learn new ideas, concepts and methods of operation and management and make flexible use of them. In particular, it is necessary to explore ways to strengthen financial management in order to enable the healthy and continuous development of enterprises. Based on the analysis of the current situation of SMEs ’financial management in our country, this paper puts forward the development ideas of promoting the SMEs’ financial management.