改革开放以来,我国中小企业如雨后春笋般茁壮成长,给中国的经济发展注入了新的活力。但基于中小企业自身的特点,在其发展过程中越来越暴露出一些严重的缺陷,尤其是在理财管理方面。中小企业要想在未来竞争中求得生存和发展,必须不断学习创新,树立正确的理财理念。 Since the reform and opening up, China’s small and medium-sized enterprises have mushroomed and thrived, which has infused new vitality into China’s economic development. However, due to the characteristics of SMEs themselves, some serious shortcomings have been exposed in their development process, especially in terms of financial management. SMEs in order to survive in the future competition and development, we must continue to learn innovation, establish a correct financial management philosophy.