中小企业作为我国企业的重要组成部分,提供了大量就业机会,创造了巨大的社会财富,但由于存在财务控制不严、资本结构不合理、融资困难、缺乏管理经验和危机意识、财务人员素质不高、领导法制意识淡薄等方面的问题,使得中小企业经常陷入财务困境甚至破产。因此,中小企业必须采取有效措施来促进自身的发展。 As an important part of Chinese enterprises, SMEs have provided a large number of employment opportunities and created huge social wealth. However, due to the lack of financial control, unreasonable capital structure, financing difficulties, lack of management experience and crisis awareness, the quality of financial staff High, weak leadership awareness of the legal system and other issues, making SMEs often fall into financial difficulties or even bankruptcy. Therefore, SMEs must take effective measures to promote their own development.