孵化企业的创业发展过程一般划分为四个阶段:种子阶段、创建阶段、成长阶段、成熟阶段(扩张阶段)。孵化企业并不是都能完成这4个发展阶段的,有很多中途夭折。究其原因是多样的,既有内因也有外因,其中有些孵化企业财务管理不到位,影响了其健康的发展。在此从创业的不同阶段的特点和企业目标、需求出发,谈谈财务管理的作用、存在的问题及思考、财务管理的要点,希望对中小企业有所帮助。 Incubation enterprise’s entrepreneurial development process is generally divided into four stages: the seed stage, create stage, growth stage, mature stage (expansion stage). Incubation enterprises are not able to complete these four stages of development, many died midway. The reasons for this are diverse, both internal and external, some of which are not in place for financial management, affecting their healthy development. Here from the characteristics of different stages of entrepreneurship and business goals, needs, talk about the role of financial management, problems and thinking, the main points of financial management, hoping to help SMEs.