当前中小企业的财务普遍存在两方面问题。一是内部控制薄弱,领导专权不受约束、财务控制执行不力、基础管理薄弱、成本分析粗劣、财会人员素质偏低等。二是在资金不足时融资困难,主要体现在融资成本高,风险大,资信相对较差,造成中小企业信用等级低。有企业自身因素,也有宏观经济因素。本文从宏观经济方面和企业自身因素,谈了中小企业财务管理方面问题的解决对策。 The current financial problems of SMEs are two common problems. First, weak internal control, unrestricted leadership, weak implementation of financial controls, weak foundation management, poor cost analysis, and low quality of accounting personnel. Second, financing difficulties in the face of insufficient funds are mainly reflected in the high financing costs, high risks and relatively poor credit ratings, resulting in low credit rating of SMEs. Enterprises have their own factors, but also macroeconomic factors. This article from the macroeconomic aspects and enterprises themselves, talked about the financial management of SMEs to solve the problem.