摘要：伴隨著知識經濟時代的來臨，中小企業以其簡單的結構模式、敏捷的反應水平和強大的市場融入能力為社會經濟發展注入了一道新鮮的血液。然而由于中小企業自身存在的一些弊端和不足，導致企業出現財務管理的作用沒有得到充分發揮，出現財務管理狀況與其發展速度不相匹配等問題。中小企業的財務管理水平直接關系到企業未來的生存發展，對經濟效益的高低也有著舉足輕重的影響。與此同時，現代企業管理制度在不斷往標準化、成熟化、科學化的方向推進。因此，對于迅速增加，逐漸壯大的中小企業來說財務管理的探討至關突出。

　　　圍繞這個研究主題，本文首先闡述了中小企業財務管理的研究背景，并對中小企業財務管理的相關理論，包括中小企業的界定、特點、所處地位的重要性，財務管理的特點進行了分析；其次，對溧陽工農機具有限公司財務管理現狀及存在的問題進行研究和分析，指出其在籌集資金、投資和資金營運過程中的不足之處。最后，有針對性的提出優化企業財務管理的建議和對策，制定適應本企業科學發展要求的財務戰略，使我國的中小企業沿著科學化、制度化、現代化的道路逐漸壯大發展。

關鍵詞 中小企業；財務管理；問題；研究策略

Abstract：With the advent of the era of knowledge economy, small and medium enterprises, its simple structure mode, quick response level and strong market capacity for integration and socio-economic development has injected a fresh blood. However, due to the SMEs themselves some of the deficiencies and shortcomings, leading to the role of financial management not been fully exploited, the financial management of its pace of development does not match the problem. The level of financial management of SMEs directly related to the company's future survival and development, has a decisive influence on the level of economic benefits. At the same time, the modern enterprise management system continued to standardization, mature, scientific direction forward. Therefore, for the financial management of small and medium-sized enterprises increased rapidly, and grew to.

　　Around this research topic, the paper first describes the background of the financial management of SMEs, the SME financial management theory, including the definition of SMEs, features, in which the status of the importance of financial management characteristics analysis; Second, the the Liyang work farm machinery Co., the financial management of the status quo and problems of research and analysis point out the inadequacies in the organization building, financial systems, financial management and cost management process. Finally, targeted proposed optimization suggestions and strategies of corporate financial management, the development of the required financial strategy to adapt to the development of the scientific enterprise, China's SMEs along scientific, institutionalized and modern roads gradually grow and develop.

Keywords  SMEs  financial management  problems  countermeasures