中小企业财务管理困境及纾解

摘 要：中小企业财务管理囿于企业规模、经济效益等原因，导致财务管理职能效果不彰，会计职能大部分还是停留在核算这一基础层面，未能真正参与到企业管理、决策。为纾解当前中小企业财务管理这一困境，笔者从部门、制度、人员三个角度建立适用纾解中小企业财务管理困境的对策。

关键词：中小企业；财务管理；困境与纾解

Financial management difficulties and solutions for small and medium-sized enterprises

LIU Qingqing

（Guangzhou College of Business and Industry、Loudi Qiongqing Vegetable Co.， Ltd，GuangZhou，528100）

Abstract： The financial management of small and medium-sized enterprises is limited by factors such as enterprise scale and economic benefits， resulting in ineffective financial management functions. Accounting functions mostly remain at the basic level of accounting and fail to truly participate in enterprise management and decision-making. In order to alleviate the current financial management dilemma of small and medium-sized enterprises， the author establishes suitable countermeasures from three perspectives： department， system， and personnel.

Key words： small and medium-sized enterprises  financial management  Difficulties and Solutions

一、中小企业财务管理面临的困境

（一）财务部门设置不合理

中小企业设置往往由董事长等管理人员直接确定，管理层人员往往认为财务部门并不直接给企业带来经济效益，因而会忽略财务部门的重要性。（剩余1275字）