中小企业是国民经济的重要组成部分,其数量占我国企业总数的大部分,对经济发展和社会稳定起着举足轻重的促进作用。但由于其产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。若不加以 Small and medium-sized enterprises are an important part of the national economy, accounting for the majority of the total number of enterprises in our country and playing a decisive role in promoting economic development and social stability. However, due to its small output scale, low capital and technology composition, large influence from the traditional system and external macroeconomy, SMEs are not financially managed to adapt to their own development and market economy. If not,