世界经济发展的经验表明,虽然大企业是国民经济的重要支柱,但中小企业同样有着广泛的发展空间。它在扩大就业,活跃市场,增加收入,社会稳定以及形成合理的国民经济结构方面起着难以替代的作用。不过,我国的中小企业,尤其是高新技术企业在发展过程中却面临着创业资金匮乏、融资渠道狭窄等难题亟待解决。对此,本文从财务管理的角度对企业融资活动进行分析和探讨。 The experience of world economic development shows that although large enterprises are an important pillar of the national economy, SMEs also have extensive space for development. It plays an irreplaceable role in expanding employment, invigorating the market, increasing income, social stability and forming a sound national economic structure. However, China’s SMEs, especially high-tech enterprises in the development process are faced with the lack of venture capital, financing channels such as the urgent need to be solved. In this regard, this article from the financial management point of view of corporate finance activities to analyze and explore.