西部中小企业受各方面因素影响,其发展严重滞后于东中部中小企业。该文仅从财务管理的角度来研究西部中小企业发展中存在的问题,并结合西部大开发和全球经济一体化这一时代背景,提出促进西部中小企业发展的对策,旨在加快西部中小企业发展步伐,构建和谐西部。 Affected by various factors, western SMEs lagged behind SME development in the central and eastern regions. This paper studies the problems in the development of SMEs in western China only from the perspective of financial management. It proposes some countermeasures to promote the development of SMEs in the western regions in the light of the background of the great development of the western region and the globalization of the global economy with the aim of accelerating the development of the SMEs Pace, build a harmonious west.