摘要近年来，市场竞争的加剧，对我国中小企业，激烈的市场竞争环境是一把双刃剑，无论是中国的中小企业提升市场竞争力，并为中国的中小企业提高经济效益。然而，由于自身特点的限制，引进外资，对中小企业的影响。显然，中小企业财务管理能力的增长，提高财务管理水平，为中国的中小企业面对世界经济的挑战。在本文中，对中国中小企业的融资现状进行了分析，并提出了解决主要从当前中小企业财务管理现状在中国中小企业财务管理问题的有效措施，分析了融资难的问题，一个单一的人才管理模式的不足，在几个方面对中小企业财务管理财务信息的程度较低，对这些问题的具体措施，要与同事分享。关键词：中小企业；财务管理；问题；解决对策AbstractIn recent years,the market competition intensified,for small and medium-sized enterprisesof our country,the intense market competition environment is a double-edged sword,bothChina's small and medium enterprises to enhance market competitiveness,and to China's smalland medium enterprises to increase economic benefit.However,due to the limitations of theirown characteristics,the introduction of foreign capital,the impact of small and mediumenterprises.Obviously,the growth of small and medium-sized enterprises financial managementability,improve financial management level,is China's small and medium-sized enterprises facethe challenge of the world economy.In this paper,the current financial situation of small andmedium-sized enterprises in China are analyzed,and puts forward the effective measures to solvethe problem of financial management of small and medium-sized enterprises in China mainlyfrom the current situation of the financial management of small and medium enterprises,analyzesthe problems of financing difficulty,the scarcity of talent and management mode of a single,lowdegree of financial information in several aspects the financial management of small andmedium-sized enterprises,and specific measures on these inadequacies,in order to share withcolleagues.Key words:small and medium-sized enterprises,financial problems,solving countermeasures目录第二章中小企业的总体概况..·2.1中小企业的定义及界定.22.2中小企业目前的经营特点...222.2.2管理架构扁平...22.2.3投资的盲目性大...2第三章中小企业财务管理存在的主要问题.··33.1外部环境产生的问题..…333.1.2实际税负高于一般纳税人.....3.2内部环境存在的问题.…53.2.2财务人员专业素质不高，财务管理职能缺失·53.2.3投资能力弱，决策不科学.…66第四章中小企业财务管理产生问题的原因...4.1外部问题产生的原因.…84.1.3资金短缺，筹融资能力差..4.2.1对资产的管理缺乏科学性，控制薄弱894.2.3对资金缺乏投资预算决策功能.....94.2.4财务意识薄弱，财务结构失衡....9第五章解决中小企业财务管理问题的对策.…10