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我国中小企业经营失败率较高,学术界对此进行了深层次、多角度的分析和探讨。其中财务方面的研究主要集中在财务困境形成的外部环境和具体的财务管理活动方面。外部环境主要是中小企业缺乏法律政策的支持;中小企业税费多,税制不规范;为中小企业服务的社会化服务体系薄弱;缺少金融支持体系,融资渠道单一。内部具体的财务管理活动主要是财务会计人员素质偏低,高级财务管理人才缺乏,财务机构设置不合理;融资、投资、资
The failure rate of SMEs in our country is relatively high, and the academic circles have conducted deep and multi-angle analysis and discussion on this issue. The financial research mainly focuses on the external environment formed by the financial distress and the specific financial management activities. The external environment is mainly supported by the lack of legal and policy support by SMEs; SMEs have many taxes and fees and the tax system is not standardized; the socialized service system for SMEs is weak; the lack of a financial support system and a single financing channel. The specific internal financial management activities are mainly the low quality of financial accountants, the lack of senior financial management personnel, and the unreasonable establishment of financial institutions; the financing, investment and capital