在我国的国民经济体系中,中小企业是最具活力的部分之一,它们生产规模小、经营模式灵活,生产成本低、效率高。但是目前,我国中小企业财务管理的现状并不容乐观。我国中小企业中有相当一部分一味追求销量和市场份额,忽视了财务管理的核心地位,使企业管理局限生产经营型管理格局之中。同时,很多中小企业受规模和人员素质的限制,往往存在会计核算不健全,财务管理缺位的现象;另外由于受宏观经济环境变化和经济体制影响,在加强财 In our country’s national economy, SMEs are one of the most dynamic parts. They have a small scale of production, flexible business models, low production costs and high efficiency. However, at present, the current situation of financial management of SMEs in our country is not optimistic. A considerable part of China’s small and medium enterprises blindly pursue sales and market share, ignoring the core of financial management, business management limited production and management of the management pattern. At the same time, many small and medium-sized enterprises are often limited in accounting and financial management due to their limited size and personnel quality. In addition, due to changes in the macroeconomic environment and the impact of the economic structure,