外文文献翻译---中小型企业财务管理中存在的问题及其对策
企业财务管理研究外文文献翻译
文献出处：Bromiley P, McShane M. Enterprise Risk Management: Review, Critique, and Research Directions[J]. Long Range Planning, 2015，12（03）：61-71.原文The Research of Enterprise Financial ManagementBromiley P, McShane MAbstractEnterprise production and operation process of socialization and modernization level is continuously improved, enterprise financial management and control in the core position in the enterprise management has been gradually revealed. Practice has proved that by strengthening financial management and control is advantageous to the enterprise reasonable and effective use of funds, increasing the use of funds effect; Is advantageous to the enterprise budget, and strive to reduce costs; Easier to find the problems existing in the production and operation enterprises, reduce the economic loss; Is beneficial to improve the level of enterprise production and management, enhance the competitiveness of enterprises. Financial management is the core of enterprise management, seize the financial management, and seize the key to enterprise management.Key words: enterprise financial management; Money management;1IntroductionEnterprise financial management work of the importance of modern enterprise is a lawfully established for the purpose of profit, is engaged in the production and business operation activities of the independent accounting economic organization, its starting point and develops well is the profit. Enterprises in order to achieve the purpose of its survival and development and implementation of management of its final result to financial index to reflect, and financial management object is the enterprise of cash (or cash) and benign circulation and turnover process, so also has established the corresponding the core position of financial management in enterprise management. Enterprise production management is the process of capital movement and value-added process, management and financial management, as a kind of value form into all production and business operation activities, it is implementationmanagement means on the one hand, through the control of the enterprise production and business operation activities of each link, standardize enterprise management, on the other hand, through the scientific financial analysis, provide the basis for enterprise production and management decision-making, it is through the financial management work to make the management of enterprise production and operation have full control over the whole process.2 Related theories2.1 The fine financial managementThe fine financial management is to "fine" as the foundation, do meticulous, for every post, every business, have set up a corresponding with the work process and business norms, practices the key in implementing, and to extend the scope of financial management to unit of each area, fully exercise the financial supervision function, to make the development of financial management and service function, realize financial management no dead Angle, explore the potential value of the financial activities.As a way of modern financial management, the fine financial management is modern enterprise constantly explore the process of adapting to the market economy development, and is suitable for the market rules and the requirements of the development of enterprise financial management, efforts to promote the fine financial management, to improve enterprise financial management ability, is significant to promote enterprise development, at the same time can also keep to further reform and opening up, promote the internationalization of our country economy level unceasingly, really realize the sustainable development of economy in our country. 2.2 The enterprise value maximizationEnterprise value maximization is reasonable on the enterprise financial management, adopt the optimum financial policy, and give full consideration to the relationship between the value of money and pay, in ensuring long-term stable development of enterprises to maximize the enterprise value. The advantages of the enterprise value maximization is that it considers the paid time and risk, to overcome the short-term behavior in the pursuit of profit. Economic added value maximizationgoal refers to the enterprise by means of the reasonable financial management, take the optimization of financial policy, give full consideration to the time value of money and the relationship between risk and reward, on the basis of the guarantee enterprise long-term stable development, the pursuit of a certain period of time has created the maximization of economic value added and the ratio of the invested capital.3 Enterprise financial management statuses3.1 Status of financial management, enterprise management goal is not clearIn the past most of the companies did not improve the status of financial management to an important problem of position, just think corporate profit is good, as long as don't consider reasonable fund raising and reasonable application, regardless of the benefit maximization problem. Lead to some enterprises for the sake of short-term profit after facing the danger of collapse. And although many enterprise financial management attaches great importance to, but for the financial management target is fuzzy.3.2 The lack of a sound and effective budget management systemMany enterprises not to establish and perfect effective budget management system, enterprise management with no clear goal and direction, entirely by "follow", to advance planning and matter controls, afterwards, analyze and audit is in order to cope with the task of "above", bring a lot of enterprise financial management risk. Some companies even compiled the budget, but as a result of budget management system is not sound, or budget is the financial department shall, according to the management intention "behind closed doors", can't reach the effect of beforehand control, the so-called budget only become "decoration" or "face project".3.3 Money is messy, the use of inefficientSaving is the biggest save money, a waste of money is the biggest waste. In the currency as the medium of the market economy condition, enterprise operation must be firmly established with the concept of capital as the core, maximum limit the use efficiency of the pursuit of money. At present, the needs of the enterprise group funds centralized management and multistage corporate funds dispersed to take up its internal contradiction has become the most prominent problems in the presententerprise financial fund management investment decision-making optional the gender is big, some enterprises regardless of their own ability and the development goals, blind investment, keen to spread new stall, investments, more serious loss, compounded of already very tense capital position. Capital precipitation, takes up unreasonable, high of payment default, finished goods continued to grow, capital turnover is slow, enterprise credit and profitability decline.3.4 Distortion of accounting information, disclosure delayMany enterprises did not form a unified accounting and financial reporting system, and not build a unified financial management system, totally "free" in the group members, by financial personnel according to their own ideas to establish financial accounting and management system, lead to each member's financial information between businesses than, data and information disorder; Plus members affected by the "personal interest", insisting that the performance of rise, make the accounts receivable is high and increasing the enterprise financing costs, management costs and bad debt losses, on the other hand, the members of the enterprise financial personnel adjustment index through a variety of artificial means, cause the distortion of accounting data, report false, completely cover up the real operating conditions of the enterprise. If the enterprise can't solve the problem of distortion of accounting information in time, will lead to policy maker’s mistake, for the survival and development of the enterprise is very bad.4 The improvement of the enterprise financial management measures4.1 The financial management personnel must set up the modern financial management the new ideaThe establishment of modern enterprise system not only gives enterprise active rights, as well as the modern enterprise financial management in a rapidly changing, highly risky market economy environment. These put forward higher requirements for enterprise financial management personnel, financial personnel must be established to adapt to finance a new concept of the knowledge economy era. To strengthen information idea, in the modern society, economic information is a commodity; the accounting information is also a commodity. Any commodity value, accountinginformation has value. On the one hand, financial personnel through the rapid, accurate and comprehensive information collection, provide the basis for enterprise financing and investment decisions. Analysis of enterprise production and operation situation, on the other hand, the information provided by, become the enterprises to improve management decision-making basis, have a significant impact to the enterprise management strategy, objectively to create value for the enterprise.4.2 Led to budget as the main body, implements the comprehensive budget managementUnder the market economy system, the allocation of resources will become complicated, management function diversity, only implements the comprehensive budget management, to carry out effective control, the main work is: first, making enterprise management budget; Second, in an orderly way of budget management, including the implementation of budget tracking, analysis, evaluation and assessment; Third, fix the settlement of the monthly, quarterly and annual accounts. By budget control and avoid waste and loss, increase savings, increasing earnings and practicing economy, ensure the realization of enterprise economic benefits.4.3 Make capital use plan, optimizing the allocation of fundsEnterprise can control the amount of money at any time is limited, but the demand for money is unlimited, the enterprise should through scientific analysis of the prediction, the disposable funds raised together effectively, maintain reasonable configuration structure. Including fixed capital and liquidity structure, capital structure, reserves and production in stock funds and quick assets structure, declines at the same time, determine the structure of capital plan, and break it down to the relevant units, for minimum cost and footprint, realize the biggest capital gains. Strengthening the management of procurement funds. A merit, Zelman, choose close to purchase materials, to prevent indirect procurement, procurement blindly, compressed procurement costs, cut down the cost of purchasing, locked good capital expenditures mainstream. Strengthening the management of production capital. Enterprises should start from the implementation of economic responsibility system, in order to reduce the consumption as the breakthrough point, in order to improve thelabor productivity as the basis, focusing on compression controllable costs, reduce production costs, thereby reducing production funds utilization. Strictly control the daily cost, implement cost and expenditure, saving the prize, overruns the report; For some expenses are tough freezing method, which in a certain period of time will not be spending, promote management thrift, lavish in preventing the black sheep of his family.4.4 To actively promote the enterprise's financial and business integration of the workFinancial management is the highest level of the perfect combination of business and finance, that is, financial and business integration. Therefore, unified financial management software, computer is applied to implement financial information and business process integration, and gradually introduce, digest, development, using international advanced ERP system software, is the basic direction of the development of the enterprise internal information. Enterprises should be combined with practice, actively introduce the development use unified integration of financial and business management software, gradually realize the whole process of production and operation of information flow, logistics, capital integration and data sharing, security enterprise budget, settlement, monitoring and so on financial management work standardization, efficient. Enterprises with financial management as the center, with an emphasis on cost control, realizes the financial system and sales system, supply and production of data sharing, unified management.译文企业财务管理研究Bromiley P, McShane M.摘要企业生产经营过程社会化程度和现代化水平正不断得以提高，企业财务管理与控制在企业管理中的核心地位已逐渐显示出来。
外文文献翻译---中小型企业财务管理中存在的问题及其对策创新
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
中小型企业财务管理存在的问题和解决措施
中小型企业财务管理存在的问题和解决措施随着全球经济的不断发展，中小型企业扮演着重要的角色。
然而，由于资金、人力和技术方面的限制，这些企业在财务管理方面面临着许多挑战。
本文将探讨中小型企业财务管理存在的问题，并提供相应的解决措施。
第一，中小型企业在资金管理方面面临着困难。
由于资金来源有限，这些企业往往无法满足其业务发展的需求。
此外，中小型企业往往没有足够的资金来支付高昂的融资成本，导致难以获得贷款和其他金融支持。
解决这一问题的措施之一是建立有效的资金预测和计划制定机制。
企业应该根据市场需求和经营状况，预测未来的资金需求，并制定相应的资金计划。
此外，中小型企业可以寻找其他融资渠道，如合作伙伴关系、风险投资以及政府支持项目，来缓解资金压力。
第二，中小型企业在财务报告和内部控制方面的缺陷比较明显。
由于缺乏专业知识和合适的管理人员，许多企业的财务报告不准确，内部控制不完善。
为了解决这一问题，中小型企业应雇用专业的会计人员来负责财务报告和内部控制。
同时，企业应该实施严格的审计制度，以确保财务报告的真实性和准确性。
此外，中小型企业还可以利用财务软件来简化财务管理过程，并确保内部控制的有效性。
第三，中小型企业在税收管理方面面临着挑战。
许多企业缺乏对税收法规的了解，导致无法合理地规避税收风险或者利用税收优惠政策。
为了解决这一问题，中小型企业应该寻求专业的税务咨询服务。
这些服务可以帮助企业了解税收法规，规划合理的税务策略，并确保企业遵守相关法规。
此外，企业应该及时了解并利用政府的税收优惠政策，以减少税务负担，并提高企业的竞争力。
第四，中小型企业在风险管理方面存在不足。
由于缺乏资源和专业知识，这些企业往往无法有效地识别和管理各种风险，如市场风险、信用风险和经营风险。
为了解决这一问题，中小型企业应建立完善的风险管理制度。
企业应该通过市场调研和分析，了解各种风险，并制定相应的风险规避和应对措施。
此外，企业可以购买适当的保险，以转移风险，并确保企业在风险事件发生时能够有效应对。
财务管理外文文献及翻译
附录A财务管理和财务分析作为财务学科中应用工具。
本书的写作目的在于交流基本的财务管理和财务分析。
本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。
我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。
财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。
就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。
不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。
例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
我们所说的财务原理和财务工具适用于全球的企业，不仅限于美国的企业。
虽然国家习惯和法律可能与国家的原则理论存在着不同，但财务管理用到的工具是一样的。
例如，在评估是否要买一个特殊设备的价值时，你需要评估企业未来现金流的发生（设备成本和支出的时间和设备的不确定性），这个企业位于美国、英国还是在其他的地方?此外，我们相信拥有强大的财务原理和数学相关工具的依据对于你了解如何做出投资和财务决策十分必要。
但是建立这种依据比不费力。
我们试图帮你建立这种依据的途径是通过直觉提出财务原理和财务理论。
而不是原理和证据。
例如，我们引导你通过数字和真实例子对资本结构原理产生直觉，而不是利用公式和证据。
再者我们试图帮助你通过仔细的逐步的例子和大量数据处理财务工具。
财务管理和财务分析分为7个部分。
前两个部分（第一部分和第二部分）涉及到基础部分，它包括财务管理、估价原则的目标以及风险和回报之间的关系。
财务决策涉及到第三、四、五部分的内容，我们提出了长期投资管理（通常被称为资本预算）的长期来源、管理和资金管理工作。
第六部分涉及到财务报表分析，它包括财务比率的分析，盈利分析和现金流量分析。
最后一个部分（第七部分）涉及到一些专业论题：国际财务管理，金融结构性金融交易（例如资产证券化），项目融资，设备租赁贷款和财务规划策略。
中小型企业财务管理存在的问题和解决措施
中小型企业财务管理存在的问题和解决措施
中小型企业是指拥有一定规模但相对于大型企业还较小的企业。
在财务管理方面，中小型企业往往面临多种问题，如缺乏资金、人员不足、信息系统不完善、成本控制
不力等。
以下是针对这些问题提出的解决措施。
一、缺乏资金
中小型企业在起步时亟需资金支持，缺乏资金会使企业经营陷入困境。
因此企业需要从多个渠道融资，包括银行贷款、发行债券、私募股权等，同时还要通过控制成本、提高效率等手段增加现金流量。
二、人员不足
中小型企业经常因为缺乏人力资源而难以开展工作。
企业可以通过招聘、培训、赋权等方式策划和管理人力资源的使用，同时还可以利用技术手段和设备自动化流程，提高工作效率。
三、信息系统不完善
中小型企业的财务信息系统往往不够完善，不能满足企业管理的需要，容易导致财务数据错误和不准确。
企业应通过信息系统的选择和优化提高财务管理的准确性和
效率，例如使用会计软件和ERP系统等。
四、成本控制不力
中小型企业经常因为成本上升而失去竞争力。
企业可以通过严格的成本控制，包括制定详细的预算、处理好供应商关系、优化生产过程等手段来降低成本。
以上是中小型企业常见的财务管理问题和解决措施。
企业需要针对实际情况制定行之有效的管理计划和策略，并及时根据市场动态进行修正和调整。
只有这样才能够
保持企业的持续发展和竞争力。
中小型企业财务管理存在的问题和解决措施
中小型企业财务管理存在的问题和解决措施【摘要】中小型企业在财务管理过程中存在一些常见问题，如资金链紧张、会计准则和税法规定不明确、财务人员专业水平不足以及财务风险管理不足。
为了解决这些问题，可以采取一些有效的措施，包括加强资金管理、规范会计准则应用、提升财务人员专业素养以及建立健全的财务风险管理制度。
通过这些措施的实施，可以帮助中小型企业有效提升财务管理水平，降低风险，并促进企业的持续健康发展。
中小型企业在财务管理中应重视这些问题，积极采取相应措施，以提高企业的竞争力和可持续发展能力。
【关键词】中小型企业、财务管理、问题、解决措施、资金链紧张、会计准则、税法规定、财务人员专业水平、财务风险管理、加强资金管理、规范会计准则应用、提升财务人员专业素养、建立健全财务风险管理制度1. 引言1.1 中小型企业财务管理存在的问题和解决措施中小型企业作为经济社会发展的重要组成部分，其财务管理存在着一系列问题，需要采取相应的解决措施加以应对。
在实际运营过程中，中小型企业普遍存在资金链紧张、会计准则和税法规定不明确、财务人员专业水平不足以及财务风险管理不足等问题。
资金链紧张是中小型企业常见的问题之一。
由于经营规模较小，资金资源有限，一旦遇到资金周转困难或者经营不善导致现金流不畅，就容易造成企业资金链断裂，影响正常经营。
会计准则和税法规定不明确也是中小型企业财务管理的挑战之一。
由于企业规模相对较小，通常缺乏专业的财务团队，无法准确理解并正确应用会计准则和税法规定，导致财务报表准确性和合规性的问题。
财务人员专业水平不足也是中小型企业财务管理存在的问题之一。
很多中小型企业的财务人员缺乏系统的财务知识和专业技能，无法有效地处理企业的财务事务，影响企业的财务运作。
财务风险管理不足也是中小型企业需要重视的问题。
由于市场环境变化快速，中小型企业面临的金融风险、市场风险和信用风险较大，如不能有效地进行风险管理，就容易出现财务危机。
中小型企业财务管理存在的问题与对策
中小型企业财务管理存在的问题与对策【摘要】中小型企业在财务管理中常常面临资金周转困难、财务风险管控不足以及会计核算不规范等问题。
为了解决这些问题，中小型企业可以加强资金管理与预测，建立完善的财务风险管控机制，规范会计核算流程。
通过这些对策，中小型企业可以更好地应对财务管理中的挑战，提高财务运营效率，实现可持续发展。
中小型企业在财务管理方面需要不断完善和提升，以确保企业的健康发展和长期稳定。
中小型企业财务管理存在的问题与对策需要得到足够的重视和解决，以推动企业的持续发展和成长。
【关键词】中小型企业、财务管理、问题、对策、资金周转困难、财务风险管控、会计核算、预测、风险管控机制、规范流程、总结1. 引言1.1 中小型企业财务管理存在的问题与对策中小型企业在日常经营管理中，财务管理是至关重要的。
由于资源有限、管理水平不高以及外部环境变化等因素的影响，中小型企业在财务管理方面会遇到各种问题。
本文将针对中小型企业财务管理存在的问题，提出相应的对策，以期帮助中小型企业更好地解决财务管理难题。
中小型企业常常面临资金周转困难的问题。
资金周转困难会导致企业无法按时支付员工工资、采购原材料等，进而影响企业的正常运营。
财务风险管控不足也是中小型企业财务管理的一个难点。
存在财务风险管控不足的情况下，企业很容易陷入财务危机，甚至导致倒闭。
会计核算不规范也是中小型企业常见的问题之一。
会计核算不规范不仅会影响企业的财务报表真实性，还会给企业管理带来一系列问题。
为了解决这些问题，中小型企业可以采取一些对策。
加强资金管理与预测，提前预测资金需求，合理安排资金运转。
建立完善的财务风险管控机制，及时发现并解决潜在的财务风险。
规范会计核算流程，确保财务数据的准确性和完整性。
中小型企业财务管理存在的问题需要引起重视。
通过采取相应的对策，中小型企业可以更好地管理财务，提升企业的竞争力和盈利能力。
希望本文的分析和建议能对中小型企业财务管理提供一些帮助。
中小企业财务管理存在的问题及对策建议
中小企业财务管理存在的问题及对策建议中小企业的财务管理常常面临以下一些问题：1. 资金短缺：中小企业的资金往往不稳定，可能因为销售不稳定、资金回款慢等原因导致资金短缺问题。
这会限制企业的发展和运营，使得企业面临着无法进行新项目、无法扩大规模等问题。
对策建议：中小企业应该加强资金预测和管理，制定合理的资金计划，并且积极寻找外部融资渠道，如银行贷款、股权融资等，确保有足够的资金支持企业的发展。
2. 会计处理不规范：中小企业的会计人员往往缺乏专业知识和经验，会计处理往往不规范，造成财务数据的不真实、不准确等问题。
这将影响企业的经营决策和外部投资者的信任。
对策建议：中小企业应该重视会计人员的培训和专业知识的更新，建立规范的会计制度和流程，确保财务数据的真实性和准确性。
可以考虑聘请专业的会计服务机构来处理财务事务。
3. 风险管理不足：中小企业往往没有专业的风险管理团队，缺乏对各种风险的识别和评估能力。
这将使得企业在面对市场风险、信用风险等问题时无法及时处理和应对。
对策建议：中小企业应该建立风险管理体系，制定风险管理策略，并且成立专门的风险管理团队。
这样可以及时识别和评估各种风险，并采取相应的风险控制措施，确保企业的持续发展。
4. 缺乏有效的预算和监控准则：中小企业往往缺乏有效的预算和监控准则，难以对企业的财务状况进行准确的评估和预测，也无法及时发现和纠正问题。
5. 缺乏税收优惠政策的了解：中小企业往往缺乏对税收优惠政策的了解，并且无从申请和享受这些政策，导致税负较重。
对策建议：中小企业应该积极了解国家和地方的税收优惠政策，并且咨询专业的税务机构，确保自己能够合法合规地享受这些税收优惠政策，减轻税负。
企业应该加强税务合规意识，确保自己在税收方面的合法权益。
中小企业的财务管理问题主要包括资金短缺、会计处理不规范、风险管理不足、缺乏预算和监控准则以及缺乏对税收优惠政策的了解。
为了解决这些问题，中小企业应该加强资金管理、提升会计人员素质、建立风险管理体系、制定预算和监控准则，并且提高对税收优惠政策的了解和应用。
中小型企业财务管理存在的问题及对策
中小型企业财务管理存在的问题及对策第一篇：中小型企业财务管理存在的问题及对策中小型企业财务管理存在的问题及对策【内容摘要】中小企业的存在和发展是一种世界性的现象。
伴随世界经济的高速前进，中小企业在各国都曾经历由被轻视与否定到被重视与肯定的发展过程。
中国改革开放的历程也见证了中小企业的蓬勃发展。
中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。
但是由于我国中小企业中有相当一部分忽视了财务管理的核心地位，一些中小企业受规模和人员素质的限制，存在会计核算不健全，财务管理缺位等现象，财务管理的作用没有充分发挥，同时受传统体制和外部宏观经济影响，致使中小企业在财务管理方面存在较大的问题，在其自身发展中出现了与我国市场经济发展不相不适应的情况。
本文从中小企业的含义入手，对中小型企业财务管理的现状以及存在的问题进行探讨，并分析出现这些问题的原因，最后提出中小型企业财务管理问题的对策，以加强财务控制，强化财务管理，提高竞争实力，促进我国中小型企业的改革与发展。
【关键词】中小企业财务管理问题对策近几年，我国中小企业得到了较快发展，但有部分中小企业单纯追求销量和市场份额,忽略了财务管理的核心地位,管理模式僵化,管理观念陈旧,且融资渠道单一,资金不足,投资缺乏科学性,使企业财务管理和风险控制的作用没有得到充分发挥。
财务管理是企业管理的一个重要组成部分，也是中小企业管理中最为重要的环节之一，如何在激烈的市场中面临挑战和冲击，建立和运行完善的现代企业财务管理制度，是增强中小企业的竞争力，成为我国中小企业的首要任务。
一、中小企业的概述（一）当代中小企业的概念2002年6月29日公布的《中华人民共和国中小企业促进法》对中小企业作了明确的定义：“本法所称中小企业，是指在中华人民共和国境内依法设立的有利于满足社会需要，增加就业，符合国家产业政策，生产经营规模属于中小型的各种所有制和各种形式的企业。
”这一定义涉及5个方面的内容：一是地域范围，即在中华人民共和国境内；二是4个必备条件，即依法设立、满足社会需要、增加就业、符合国家产业政策；三是企业规模，即生产经营规模属于中小型的；四是企业性质，即各种所有制，包括国有、集体、私营、个人独资、外商独资、中外合资、中外合作和混合所有制；五是企业形式，即各种形式的企业，包括工业、建筑业、批发和零售业、交通运输和邮政业、住宿和餐饮业等。
中小型企业财务管理存在的问题与对策
中小型企业财务管理存在的问题与对策中小型企业财务管理存在的问题与对策摘要：中小型企业是国民经济发展的重要组成部分，但是其财务管理存在着一系列问题。
本文结合实际情况，分析了中小型企业财务管理存在的问题，并提出了相应的解决对策。
从资金管理、财务风险、内部控制等方面出发，提出了针对性的建议，有效提升了中小型企业的财务管理水平。
关键词：中小型企业、财务管理、问题、对策一、问题分析1、资金管理不规范。
中小企业在资金管理方面存在着一系列问题，如资金缺乏、资金流动性差、资金使用不清晰等问题。
解决对策：加强资金管理，建立科学的资金预算和流动性管理机制。
2、财务风险控制不到位。
中小企业在控制财务风险方面，往往缺乏应有的经验和资源，对重点区域的风险管理不够全面。
解决对策：建立健全的财务风险控制制度，着重关注重点风险区域，提高防范意识，及时发现并解决问题。
3、内部控制不健全。
中小企业在内部控制方面，往往缺乏有效的控制机制，容易发生职务侵占、内讧等问题。
解决对策：建立健全的内部控制机制，完善财务流程和岗位职责，制定详细的审批制度和授权审批程序，加强内部控制的监督和管理，确保财务安全。
二、对策建议1、加强内部管理，提升财务管理水平。
中小企业要加强内部管理，建立健全的制度体系，提出合理化的工作方案，加强内部审计和监督，提升财务管理水平。
2、推进信息化建设，提高财务管理效率。
中小企业要推进信息化建设，利用现代信息技术手段，提高财务管理效率，避免出现纸质信息管理的问题。
3、注重人才培养，提高财务人员能力。
中小企业要注重人才培养，加强财务人员培训和能力提升，引进优秀人才，提升管理和服务水平。
结论：中小型企业的财务管理存在着一系列问题，但是只要加强内部管理，推进信息化建设，注重人才培养，就能够有效提升财务管理水平，进一步推动企业的可持续发展。
在现代商业社会，中小型企业是经济发展中不可或缺的部分。
在这些企业中，财务管理是非常关键的问题，会直接影响企业的可持续发展。
金融管理专业外文翻译--中小企业融资难的原因及其解决途径分析
外文原文：Sme financing causes and solutionsAbstractAs a new financing lease financing tools ,In recent years in our country's modern economy is developing rapidly .However, most of the lease financing companies in actively explore the market at the same time .The risk of financing lease knowledge and understanding but will stay on the surface .Risk control work also at groping stage .Construction perfect, system risk control system necessary and urgent .The author financing lease in a systematic, on the basis of risk .According to its own work experience, The system is presented countermeasures .To help enterprises to renew the idea .Do risk control work . Keywords: financing lease risk risk controlSome financing causes and solutionsLynn M.FisherSince the reform and opening up, the Chinese small and medium-sized enterprises are the rapid development of China's national economy, improve the contribution, small and medium-sized enterprises in promoting economic growth and create jobs, increase farmers' income, the transfer of rural surplus labor force is playing more and more important, etc. However, in recent years, the development of small and medium-sized enterprises facing great difficulties. Especially the influence to the further development of small and medium-sized enterprises in China is the most important factor to same financing channel is narrow, financing, financing number structure unreasonable, financing cost is high. If less than 30% of the industrial sector contribution of state-owned enterprise occupied 70% of bank loan, but creates 70 percent of the GDP of the non-state-owned enterprises only 30% of the bank loans. If this phenomenon is not sufficient to improve, small and medium-sized enterprises will be difficult, sustained and rapid development of the whole national economy will directly influence the development.1. Some financing reason analysisFrom the above we can see the present financing, financing China has restricted the development of small and medium-sized enterprises. The reason is that both small and medium-sized enterprise itself, also have bank management system, there are more reasons of national policy.1.1 Enterprise itself.(1)The small scale of capital, small and medium-sized enterprises information idea indifference. Small and medium-sized enterprises operating in small scale, production technology, product structure behind a single level and low technology, to resist the risk ability is poor, fluctuating prices of raw materials or products, management risk is bigger. Add small and medium-sized enterprise credit is not high, credit, bank lending non-americans options. Many small and medium-sized enterprise information disclosure awareness, financial management level is low, the lack of objective information and transparent. In addition, individual small and medium-sized enterprise still malicious smoke escape capital, default, shell, suspended creditor bank, causing serious harm to the loss of credit funds of the small and medium-sized enterprises, the overalllevel of credit.(2)Some financial system is not perfect, the internal control system is not perfect, the accounting information distortion, Banks and enterprises information asymmetry, for some financing difficulty increases. Assess, some financial system is not perfect 50%, many small and medium-sized enterprise quality management, low lack of financial management knowledge, major financial decision-making by their heads to decide, management is very chaotic. At the same time, in order to cope with the inspection and supervision department also prepare two sets, and even more so, enterprise, to provide accurate accounting information, the bank also cannot find the reality of the enterprise to increase the risk of bank loan business.1.2 bank reasons(1) The policy system of bank loan and unbalanced directly affect the direct financing channels. Our financial institutions with four commercial bank, the banking industry and the high altitude monopoly, consistent four bank lending to state-owned enterprises only wish. This is mainly in the ownership of state-owned Banks and enterprises, the differences between the bank and the enterprise system barriers. In addition, the provisions of the state bank is overdue, bad debts of non-performing loans, so the bank implements process for four years of small and medium-sized enterprises of a more cautious lenders nature and carefully. The securities listed in the strict request, "mainboard market" listed company is mainly for large state-owned enterprises, domestic enterprises, especially the non-state technology enterprises ", "the second-board market, fund and other forms of financing is still in the early stage of building, medium and small-sized enterprises direct financing channels to achieve.(2)Information asymmetry affect the relationship between Banks and enterprises. As the provider of bank capital and can't attend the daily operation and management of funds, and the user (some) of information asymmetry between will bring the contradictions and problems. Usually, the small and medium-sized enterprises in the management of state owned more than bank information, therefore, has advantages of small and medium-sized enterprises in the process of contract in the event of using the capital or damage the interests of process, bank of bank risk of excessive. Due to the small and medium-sized enterprises and large enterprises in operation ability, mortgage guaranteetransparency and the difference, and the size of the loan to the management cost differences, lack of small and medium-sized enterprises for domestic Banks provide more financing services.(3) Lack of small and medium-sized enterprises and the matching of the small and medium sized financial institutions. At present, the bank is still lack of organizational system for some financing service policy Banks, while China's existing in the small and medium-sized commercial Banks such as urban rural credit cooperatives, share-holding commercial Banks, urban commercial Banks, but because they are not RongZiQuan policy and its problems haven't solved, cannot satisfy some loans. Some small and medium sized financial institutions from the start, not from the state-owned enterprise system, management level is not high, the development ability is insufficient, thus reduced the financial support to small and medium-sized enterprises. The financial system reform is relatively backward, from the planned economy continued financial structure unreasonable problems still not completely effectively solve the small and medium-sized Banks, and private Banks.(4)Of small and medium-sized enterprises through issuing stocks and bonds are not unblocked financing channels. Our company law shall apply for stock market conditions of the registered capital of a joint stock limited company shall not be less than RMB 5 million yuan, the shareholders of a listed company amount not less than RMB 3000 yuan, public issuance of shares reached more than 25% of the total shares of the company, the company exceeds RMB total share capital of the four billion yuan, the proportion of shares for 10% above, etc, these hard conditions of small and medium-sized enterprises will be rejected, hindering some financing through capital market. The law also provides a limited liability company bonds shall be not less than 60 million yuan net worth it, a joint stock limited company shall not be less than 3,000 yuan net, and have strong enterprise guarantee, are not allowed to issue, this series of private enterprise of small and medium-sized enterprises also limit conditions by issuing bonds financing of space.1.3 Government departmentsGovernment support to small and medium-sized enterprises. Government retains a planned economy, long-term since, the national policy support to enterprises, although these years national policy change, but did not happensubstantial changes. Especially the country executes large state-owned enterprises at present to the preferential policies for small and medium-sized enterprises, and still can't enjoy the preferential policy.In China, although the difference of small and medium-sized enterprises to reduce rates, two or three year from shall be exempted from income tax preferential tax policy, etc, but due to the small and medium-sized enterprises are small-scale taxpayers, in the process of operation, shall enjoy the preferential policy. Finally often actual2 to solve our some financing waysDue to the financing, enterprises, banking and government tripartite, therefore, to solve the difficulty in financing some, needs the joint efforts of the three.2.1 Regulate internal management of small and medium-sized enterprises, improve the comprehensive quality of enterprises(1) To clarify the rights, establish enterprise joint-stock system. Actively promote enterprise property rights system reform, the only enterprise of property rights, the operator to clarify their behavior and the future development of the enterprise, the enterprise is responsible for the credit can be established. According to the requirements of the modern enterprise system and its own characteristics, the small and medium-sized enterprises energetically promoting some, joint-stock system reform. Through the property rights transfer, lease, auction share-holding system, etc, speeding up the reform of the small and medium-sized enterprises go enliven pace. In the process of reform, strengthen the voluntary contribution to encourage employees to enterprise staff GuanQieDu assets for the enterprise development, opening up new financing channels.(2)To standardize enterprise financial system and improve financial management level. According to the relevant provisions of the state, establishing and perfecting the enterprise's financial and accounting systems, don't do the books, establish and improve the system of financial statements, and improve enterprise financial status of transparency and the credibility of the financial statements. Pay the debt and bank actively establish enterprise, payment of the credit system, improve the level of trust companies.(3)To strengthen internal management, improve enterprise's credit rating. Normally, A level above the level of credit enterprise, financial institutions toconsider its financing application, so enterprises to establish A good corporate image, eliminate the bad credit histories, enhances the enterprise prestige degree of reimbursement, vigorously develop products market. Also established a credit rating system of evaluation indexes, and actively cooperate with the government departments concerned, constructing credit system as soon as possible.2.2 Financial institutions of self-improvement(1) The financial departments should according to the requirements of the development of market economy, the reasonable allocation of financial capital, should not go to guide the market with the ownership.In financial regulations, fully utilize rate of market of leverage, the financial market regulation. According to the requirements of small and medium-sized enterprises such as credit amount is small, short time, high frequency characteristics, can properly raising interest rates, booth low cost, make oneself of the credit of small and medium-sized enterprises also forgave unnecessary travel and folk usury of borrowing. In addition, commercial Banks should develop more updates of financial services for small and medium-sized enterprises, improve service efficiency, the credit for the small and medium-sized enterprises to provide relevant information and advisory services, to help small and medium-sized enterprise financial management system of health.(2) Various financing for common development. Continue to expand the scale of China's stock market, establish the gem, as soon as possible, the enterprise property market directly in state-owned enterprises listed at the same time, allowed conditions for listing of small and medium-sized enterprises into the capital market. Also solve a listed company of its shares in listed state-owned, can realize the circulation problems, shares of stock, promoting the circulation of the gem market as soon as possible. Gem mainly depends on the development of the enterprise, such as potential small and medium-sized enterprises into state-owned enterprises create conditions as soon as possible. (3)Cultivating and developing bond financing market, develop China investment fund market, promote the development of small and medium-sized enterprises of scientific research innovation ability. In order to support the development of small and medium-sized enterprises should straighten out the issuance examination system, gradually relaxing restrictions, expand the scale of perfect bond issued amount secured credit rating system, support theoperation efficiency and repay ability of small and medium-sized enterprises through the issuance of bonds. Also should include convertible bonds issuance of corporate bonds, and actively explore the asset securitization, real estate mortgage securitization, etc. Vigorously promote the open-end fund of the development of securities investment funds, the abundant fund variety, guide savings to investment. While developing venture investment funds.(4)Establishing and perfecting the bank for small and medium-sized enterprises, specialized service system for small and medium-sized enterprise service. For small and medium-sized enterprise development services to the small and medium sized financial institutions, accelerate the establishment of small and medium sized financial institutions. The small and medium sized financial institutions general understanding of local basic-level, can use local information about the production status of small and medium-sized enterprises, so that small and medium sized financial institutions in providing financial support to small and medium-sized enterprises, with information and transaction costs low. The small and medium sized financial institutions and the common development of small and medium-sized enterprises can promote each other, the two complement each other.2.3 government should take effective measures to increase the financing for small and medium-sized enterprises.(1)The government departments for solving the problem of small and medium-sized enterprises financing take a series of policy measures, the people's bank of China on May 6, 1998 by about the improvement of financial services, support the development of national economy, the requirements of the guiding opinions of commercial bank of small and medium-sized enterprises, establish credit loans to small and medium-sized enterprise service, On June 20, 1998 by about further improve financial services for small and medium-sized enterprises, and puts forward the opinion of supporting the development of small and middle-sized enterprises 8 measures, On 19 October 1998, by about expanding in small loan interest rate fluctuation range of notice, decided to expand in small loans floating range, On November 17, 1999, issued on strengthening and improving the financial services for small businesses, puts forward the Suggestions to further strengthen and improve the small financial services 10 measures, Also, the small and medium-sized enterprises established in 2003, the promotion of small and medium-sized enterprises through it marksand to promote the development of small and medium-sized enterprises in China formally standardized and legalized track. Above measure to help small and medium-sized enterprises to obtain funds sources of small and medium-sized enterprises, support plays a positive effect.(2) Improve our some funding support policies. The government department mainly preferential tax and financial subsidies, loans to aid financially support. The preferential tax is the country through lower rates, tax breaks and improve the depreciation of fixed assets, etc. To reduce the tax burden of small and medium-sized enterprises, But subsidies are encouraged by the government of small and medium-sized enterprises of small and medium-sized enterprises, promoting the employment of absorbing science and technology progress and encourage small and medium-sized enterprises to export, the financial aid, The government help small and medium-sized enterprises obtain loans have loan guarantee, loans, the government directly of preferential loans, etc.Anyhow, want to effectively solve the problem of small and medium-sized enterprises, the financing needs of government, enterprises and the joint efforts of the tripartite bank financing channels, creating a diversified, social credit and perfect social economic environment for the development of small and medium-sized enterprises, and provide a relaxed financing environment.中文译文：中小企业融资难的原因及其解决途径分析摘要融资租赁作为一种新型的融资工具，近年来在我国现代经济领域发展迅猛。
英语文献和翻译：中小型企业的战略财务管理
中小型企业的战略财务管理摘要随着社会经济的发展和科学技术的进步,中国的企业处于一个充满机会和危险的阶段。
本文介绍了中小型企业战略财务管理的意义和存在的问题,并阐述了出现问题的原因,最后提出了一些对策。
关键词：中小企业，战略财务管理，问题，对策财务环境决定了一个企业的金融活动充满不确定性风险。
财务管理除了带来机会,还有许多的危险。
因此,它已经成为了成功的关键，一个企业的财务管理是否能跟随趋势的变化，分析什么是有用的，并应拒绝接受什么是有害的。
战略管理思想在企业的财务管理中是非常重要的,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心管理不确定环境。
目前, 已有超过10,000,000中小型企业通过了工商业登记，占中国企业总数的90％。
因此，他们的战略财务管理是特别重要的，这也是本文的话题。
1 简介战略财务管理是指根据财务管理理论应在最适当的方式进行融资，募集资金使用和管理应作出最合理最有效的方式在企业和再投资和利润分配的决定。
根据其内涵，我们可以归纳出三个主要的战略财务管理的内容，包括融资战略，投资策略及利润分配策略。
详情如下：融资策略高度发达的现代企业具有的销售急剧增长的特点。
当面对这样一种局势, 企业往往有很大的资金需求，以及由于存货及应收款项增加。
销售增长的张力越大,资本要求越大。
因此, 战略管理财务在融资策略中具有十分重要的意义。
融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。
投资策略作为战略财务管理的核心，这个战略决定企业是否可以在一个合理和有效的方式或不调配其资金和资源。
投资策略涉及确认固定资产，企业规模和资本规模，对外扩张或内部扩张，改革旧的产品或开发新的，独立或联合行动的相关投资选择的投资方向，投资与自我资金或贷款，并决定对固定资产和流动资产，投资策略与风险和那些在通胀之间的比例。
(精品)中小企业内部控制-外文参考文献(整理)
(B)improve the quality of enterprise internal control system actors。 In recent years，
the ideological education of the private SME accountants， business training delayed, some do not have the qualifications of family members， relatives and friends was scheduled for accounting jobs,lack of knowledge of the internal control system。 Although there are some companies internal control system， internal control system is notcomprehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint， often resulted in disjointed management。 Internal control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism，is a control function of a variety of methods, measures and procedures in general，it is not equivalent to the regulations system，not the same as internal management， but not the organizational plan. Effective internal controls to the premise， the key is the internal control system as the main body of the manager and staff.”Man”is the subject of internal control behavior， failure of internal control，risk management，accounting, production risks are related to。 Enterprises in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes。
外文翻译---中小型企业财务管理模式的探析
毕业设计/论文外文文献翻译院系经济管理学院专业班级财务管理0902班姓名刘俊奎原文出处 Economic Research评分指导教师杨捷华中科技大学武昌分校2013年03月日毕业设计/论文外文文献翻译要求：1．外文文献翻译的内容应与毕业设计/论文课题相关。
2．外文文献翻译的字数：非英语专业学生应完成与毕业设计/论文课题内容相关的不少于2000汉字的外文文献翻译任务（其中，汉语言文学专业、艺术类专业不作要求），英语专业学生应完成不少于2000汉字的二外文献翻译任务。
格式按《华中科技大学武昌分校本科毕业设计/论文撰写规范》的要求撰写。
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中小型企业财务管理模式的探析摘要中小企业作为一个整体的组织.在经济全球化时代的经济发展做出了突出贡献，越来越多的国家重视中小企业.虽然中小企业发挥了重要作用，促进经济发展，但是许多中小企业的作用相当一部分单纯追求销量和市场份额而忽略核心地位的财务管理。
管理意识是刚性的，仅限于生产经营的管理结构和企业管理，企业财务管理和风险控制没有得到充分使用，这对中小型企业的信贷和融资渠道产生了负面影响，原因是缺乏有效的财务管理支持。
所以深化金融改革，探讨了金融的潜力，提高财务管理水平，建立财务管理模式适合中小企业的现状是重中之重。
关键词：中小型企业，财务管理，财务管理模式中小型企业的概念中小型企业被各界人士和政府机构以各种方式定义，正如它在不同的国家以多种方式发挥作用。
微型企业被认为是一个小公司或中型企业。
不管怎样，我们的工作即包括微型企业或小型业务，也包括中等规模业务。
对小型公司进行最全面研究的是在英国，由博尔顿委员会提出（1971）。
委员会定义“小型公司”为“一个不超过200名员工的企业”。
中小型企业财务管理存在的问题及治理对策 会计 学专业
摘要：财务管理是现代企业管理的核心，它关系到我国中小型企业的生存和发展，然而就目前来看，我国中小型企业的财务管理仍然存在诸多困难和问题。
难以跟得上经济全球化快速发展的步伐和公司自身发展的要求。
在新时代的背景下，中小型企业必须要不断转换观念，提升管理人员水平、明确财务管理目标、完善财务管理监管制度、把握住每一次的机遇，做好迎接挑战的准备。
因此，做好分析中小型企业财务管理存在的问题和提出治理对策尤为重要，通过定性和定量分析，从中小企业财务管理模式存在的问题进行探索，并建立一套综合应对措施对促进中小企业发展具有重要意义。
关键词：中小型企业；财务管理；问题；治理对策。
The problems in the financial management of smalland medium enterprises and the Countermeasures Abstract: Financial management is the core of modern enterprise management. It relates to the survival and development of small and medium-sized enterprises in China. However, at present, there are still many difficulties and problems in the financial management of small and medium-sized enterprises in China. It is difficult to keep up with the pace of rapid economic globalization and the company l s own development requirements. In the context of the new era, small and medium-sized enterprises must constantly change their concepts, raise the level of management personnel, define financial management objectives, improve the financial management supervision system, grasp every opportunity, and be prepared to meet the challenges.Therefore, it is particularly important to analyze the existing problems in the financial management of small and medium-sized enterprises and propose governance measures. Through qualitative and quantitative analysis, we should explore the problems existing in the SME financial management model and establish a set of comprehensive countermeasures to promote the development of small and mediumKeywords: SMEs; Financial Management; Problems; Governance Strategies摘要：财务管理是现代企业管理的核心，它关系到我国中小型企业的生存和发展，然而就目前来看，我国中小型企业的财务管理仍然存在诸多困难和问题。
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广东工业大学华立学院
本科毕业设计（论文）
外文参考文献译文及原文
系部会计学系
专业会计学
年级 08级
班级名称 2008级会计（7）班
学号 14010807030
学生姓名吴智聪
2012年 2 月 9 日
目录
1. 外文译文 (1)
2. 外文原文 (5)
中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状
自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题
⑴财务管理理念滞后，而且方法保守
中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
管理者既不重视财务事，也不参与企业政策的制定和相关管理活动。
因此，财务管理无法发挥其应有职能，从而导致企业缺乏现代财务管理的理念，也无从去培训合格的财务人员。
⑵财务管理工作基础薄弱，缺乏财务监督
财务管理的组织结构不合理，企业内部控制系统没有执行力。
因此，很难发挥其监督和控制作用。
注重实践而不是轻松财务人员的培训，密切关注会计核算和会计计算，忽视财务管理部门，降低其在企业管理中的地位。
具体表现为：现金管理不严密从而导致闲置资金不足，存货控制能力较差，应收账款控制效率低下。
⑶融资困难，资金严重不足
一般来说，中小型企业的规模相对较小，业务比较单调，资金投入量较大，不利于抵抗风险。
因此，银行难免会有“爱惜贷款”，“谨慎贷款”的行为，对信贷事项的贷款审查有着非常严格的审批程序；其次，小型企业的经营活动的透明度较差，担保主体无法准确地贯彻落实，很难和银行进行良好的沟通合作，并且银行和企业双方的信息不对称；再次，金融中介机构并不是很完善，很少有金融中介机构和贷款担保机构给予中小型企业贷款。
⑷投资的能力并不十分科学
由于中小型企业规模都比较小，资金来源主要是贷款，这使得他们的投资能力相对较弱。
因此，他们往往追求短期的投资项目，总想尽快收回投资。
由于投资者的投资决策水平不高，在投资之前没有进行科学地投资分析，并且完全没有投资前的风险预测，但是他们却又渴望能够拥有大量的投资项目。
其结果是“病急乱投医”，从而导致缺少投资和投资风险增加。
⑸内部控制制度不完善，日常管理环节薄弱
目前，大部分中小型企业的内部控制制度并不完善，其内部控制并不包括所有的部门和人员。
因此，它并不能渗入企业的各个业务领域和每一个操作环节。
这导致注册会计师在对中小型企业进行审计时，出现计算和检查结果不尽真实，会计信息严重失真的现象。
中小型企业一般具有人员少，市场小，资金少，规模小，并且不愿高薪聘请财务管理员的特征，以致财务管理成为企业管理的盲点。
1.3 提高中小型企业财务管理水平的对策
着眼于中小企业的发展中的各种矛盾和问题，应该采取有效措施，以更具成本效益
的方式来建立中小型企业的发展空间。
为了更好地解决问题，我们必须同时采取各种测量，大力提高企业的整体素质。
⑴全方位提升企业的财务管理理念，调整财务管理结构
企业行政管理的中心就是建立财务管理制度，它是企业的治理结构和组织管理等各方面理念的内在要求。
应该从理论上改善财务管理的重要性和理论知识的必要性的认识，确立财务管理在现代企业管理的中心地位，提前成立事中和事后的全方位财务控制体制，由财务管理的内容进行扩展，改进财务工作的程序，以改善财务管理工作、促进财务管理体制的转变。
⑵完善内部财务控制系统
加强财务管理和财务控制，通过规范物资采购，接收，销售及样品的管理工作，使营业与记录分离，形成有力的内部控制制度。
加强库存控制，尽可能精简过期的库存物资和材料，防止资金损失，并以科学的方法保证资本的最佳结构。
加强应收账款管理，根据卖家的信用等级选择合适的付款方式，定期检查应收账款，并严格控制账龄，完成资金的筹集管理。
⑶规范发展，增加融资渠道，创造条件，解决资金困难
完善金融企业制度：为了满足中小型企业的融资需求，商业银行应简化审查和批准环节，开发信贷品种，提高服务水平。
成立中小型企业的金融机构，建立中小型企业商业银行，重点推进中小型企业的发展。
政策性银行将主要供应中小型企业在启动时购置企业固定资产所需要的中长期贷款。
对于中小型企业，他们需要免息或者低息贷款。
中小型企业商业银行可由城市合作银行、城市或者农村合作社转变而来。
这些区域性银行要发挥对当地的经济条件比较熟悉的特点，以便服务于中小型企业。
以更具成本效益的方式促进中小型企业的融资：拓宽中小型企业，特别是小中型高科技企业融资渠道。
积极发展资本市场，采取改制，兼并，联合等各种形式进行改革，以便吸收民间资本，私人资本和外国资本的参与。
这有利于促进中小型企业逐步向大型企业、企业集团，集团公司、跨国公司等方向发展。
⑷重视项目的可行性，进行真确的投资决策，努力降低投资风险
一个投资项目是否能够如期偿还贷款，涉及到很多方面的因素：首先，投资方向应该适当；其次，要选择合适的投资方式，并且投资开支要与现金流相对应，再通过严格的程序进行投资。
认真贯彻设计好的每个投资环节，防止由于投资决策失误而导致的财务风险。
政府部门应加强对中小型企业的引导，对于创业初期的中小型企业，政府部门应该帮助他们选择容易入手的行业，完善更具成本效益的投资环境，以减少投资的盲目性。
⑸加强中小型企业的内部控制和资金管理制度
加强中小型企业内部的控制和管理制度，建立完善的内部控制制度，是规范中小型企业财务管理制度的最重要环节。
落实企业内部各部门财务管理的实施，最大限度发挥资金的作用。
加强财产管理制度，建立和完善企业内部转移货物和材料的控制制度，设置规范的物资采购、接收、销售及样品管理程序。
为形成内部监管制度必须做到账物分离。
⑹改善中小型企业的成长环境
完善资本市场，扩大直接融资渠道，进一步改善中小型企业的融资担保体制。
就各部门根据他们自己的政策规范，以自己的方式解决问题来说，政府部门应加强相关法律法规的建设，出台或改善有利于中小型企业尽快融资的优惠政策。
中小型企业可向政府寻求适当支持，通过客观稳定的融资机制，为它提供贷款担保，信息，培训等全方位的服务。
建立中小型企业的发展基金，加快提升中小型企业的信用担保体系，为中小型企业理性融资服务。
1.4 结论
总而言之，随着经济全球化的加深和中国市场经济的发展，中小型企业将面临更为严峻、更加困难的挑战。
他们必须在夹缝中寻求生存和发展，光靠提升企业员工素质是远远不够的。
只有通过全方位的政策支持和加强财务管理，规范会计秩序，创造一个良好的发展环境，并充分利用中国国民经济从而得到平衡发展，才能促进中国中小型企业的成长。