中小企业是我国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制约,中小企业在财务管理方面存在着与市场经济全球化发展很不适应的情况。本文就中小企业财务管理的外部环境和内生问题进行了剖析,提出了相应的对策与建议。 Small and medium-sized enterprises are an important part of our national economy and play an important role in economic development and social stability. However, due to its small output scale, low capital and technology composition, and the constraints imposed by the traditional system and the external macro-economy, SMEs are not financially managed to adapt to the globalization of market economy. This paper analyzes the external environment and endogenous issues of SME financial management, and puts forward corresponding countermeasures and suggestions.