小企业是推动地方经济发展的重要力量,是经济中最活跃的主体。但由于小企业规模小、资本少和技术含量构成较低,受人员素质、传统体制和外部宏观经济等因素的影响,其在财务管理方面存在与自身发展和市场经济均不适应的情况,导致其应对激烈的市场竞争面临巨大困难,必须引起重视,研究对策,以促进我国小企业的改革与发展。 Small enterprises are an important force in promoting the development of local economy and the most active part in the economy. However, due to their small size, low capital and low technological content, small-scale enterprises are not financially managed to adapt themselves to their own development and market economy due to factors such as the quality of personnel, the traditional system and external macroeconomy, resulting in Its response to fierce market competition is facing great difficulties, we must pay attention to and study countermeasures to promote the reform and development of China’s small enterprises.