国我中小企业财务管理问题研究及解决途径 财务管理双学位--本科毕业论文.doc

毕 业 论 文（设 计） 中文题目: 我国中小企业财务管理问题研究及解决途径 英文题目: Our study and solution to the financial management of small and medium enterprises way 姓 名 庄丽霞 学 号 090101346 专业班级 09双学士学位财务管理（2）班 指导教师 李春歌 提交日期 2013年04月16日 我国中小企业财务管理问题研究及解决途径 研究者；09财管2班 090101346 庄丽霞 摘 要 2005年12月，国家发展和改革委员会发布的《中小企业成长工程》工作报告中指出，我国目前中小企业有4 240多万户，占全国企业的99.6%，中小企业销售额占所有企业销售总额的58.9%，最终产品和服务价值占国家GDP的58%左右，税收占48%左右，专利占全国专利的66%，新产品占全部新产品的82%，解决就业人数占城镇净增就业人口的75%.但由于小规模的产出、较低的资本和技术构成以及传统体制和外部宏观经济等对中小企业的影响，使得我国中小企业财务管理的现状不容乐观。加强中小企业财务管理迫在眉睫。 中小企业是在各个国家的经济发展中都做了重大的贡献，随着经济的全球化发展，各个国家都越来越重视中小企业的发展，我国也不例外，中小企业的发展，绝大部分受到企业财务管理的影响。本文主要围绕我国中小企业财务管理的发展状况及存在的问题加以分析，找出解决的途径及办法 关键词：中小企业；财务管理；问题研究 Abstract In 2005 December, the national development and Reform Commission issued the SME development projects work report, Chinas small and medium-sized enterprises at present has abouthouseholds, accounts for the enterprise 99.6%, the small and medium-sized enterprise sales accounted for total sales of all enterprises 58.9%, the final products and services of value accounts for about 58% of GDP, tax revenue accounted for about 48%, patent accounted for the national patent 66%, new products accounted for 82% of all the new products, to solve the employment of urban employment net population of 75%. but because of small scale production, low capital and technology and the traditional system and macroeconomic on small and medium-sized enterprises, the financial management of Chinas small and medium-sized enterprises is not optimistic. To strengthen the financial management of small and medium enterprises imminent. Small and medium-sized enterprises are in the state of the economy development has made a great contribution, along with the development of economic globalization, all countries pay more and more attention to the development of small and medium-sized enterprises, China is no exception, the development of small and medi