中小企业财务管理存在的问题及对策

内 容 摘 要

我国从19世纪未到现在，随着国民经济长期高速的发展,兴起了很多的中小企业，这些企业成了我国国民经济发展的主力军, 促进了国家经济结构调整、缓解了社会就业压力、拉动了消费需求，对稳定社会秩序也起到不可或缺的作用。然而,我国大部分中小企业管理者，存在财务管理意识淡薄，不重视企业财务管理，造成财务管理混乱、内部管理薄弱等现象, 严重地限制了中小企业的长期稳健发展。任何一个企业，无论规模大小、经营交易的强弱、当期的收益结果、或者未来收益的预期，最终都会落脚在一个“钱”字上。企业的财务部门不仅要能够把钱算好，更要能把钱管好。而这个管好，就是企业财务管理重要性工作。所以，中小企业要提升企业的经营管理者、投资者、债权人、对财务管理的认识和意识, 重视财务管理工作，共同提升我国中小企业的财务管理水平。这样才能使企业稳健长久的发展，给企业和社会创造良好的经济效益，也给企业员工创造稳定的收入和福利！

 [关键词]：中小企业;财务管理;对策建议

目       录

第一章   绪论······································5

财务管理的概念··············································5

中小企业的概念··············································6

第二章   中小企业财务管理概述·······················6

1.中小企业在我国国民经济中的地位与作用 ·························6

2.中小企业财务管理的现状········································6

2.1市场竞争压力较大·············································7

2.2企业融资渠道不畅·············································7

2.3财务管理能力偏弱·············································7

3．中小企业财务管理的重要性······································7

3.1帮助企业管理资金·············································8

3.2帮助企业控制成本··············································8

3.3帮助企业做好监督管理·········································9

3.4帮助企业做好经营管理········································9

3.5帮助企业做好投融资管理，包括投资与筹资的筹划和运作············9

3.6帮助企业做好综合管理········································9

第三章   中小企业财务管理存在问题 　··················9

1.财务管理职能作用发挥不大········································10

2.融资难和融资渠道单一············································10

3.缺乏有效的财务管理机制··········································10

4.财务控制薄弱 ····················································11

5.对存货缺乏有效管理···············································11

6.管理模式僵化，管理观念陈旧 ······································ 11

7.缺乏科学的投资管理体系，投资管理水平低下···························12

8.案例分析·························································12

第四章  中小企业财务管理问题的建议····················13　

1.完善融资机制·····················································13

2.改变财务管理观念，加强管理人员建设·······························13

3.要加强资产管理和控制··············································13

4.加强自身建设，提升融资能力·········································14

5.制定整体战略规划及科学的投资管理体系······························14

6.提高财务人员的素质················································15 

7.正确看待经济全球化，信息化趋势···································15

8.案例分析·····················································15、16

结束语············································17