摘要：近年来自从中国加入了世贸后,我国中小企业由于其产出规模小、资本低、受传统体制的限制等因素的影响，使得这些中小企业面对市场经济和企业自身发展的要求难以适应。中小企业必须要从旧的管理理念中脱离出来，在财务管理工作方面要与时俱进，采用最新的管理方法、管理手段和管理水平,对财务工作要加大管理的力度。本文先对目前中小企业财务管理的现状进行分析，提出存在的问题，然后针对现有的财务管理机制和财务内部控制的现状，提出加强对财务管理人员的专业素质培养，加大政府支持力度，加强资金管理，建立有效的财务管理控制体系，发展多层次的资本市场，合法引入民间资本，提高财会队伍科技水平，发挥财务管理的积极作用的方案。
关键词：中小企业 企业财务管理 经济管理 财务控制
Abstract:Since China's entry into the WTO, small and medium-sized enterprises (SME) , due to their small outputs, limited funds, and constraints of traditional system among other factors, find it difficult to adapt to the market economy and satisfy their own development requirements. Such enterprises must get rid of the old management concepts and catch up with the development of financial management. They should adopt new management methods, update their management level and strengthen the financial management. This paper first analyzes the current SME financial management, finds out existing problems, and then t proposes some optimization schemes accordingly.
Key words：Small and medium-sized enterprise Enterprise financial management Economic management Financial control
