摘要:財務管理是組織企業財務活動、處理財務關系的一項經濟管理工作。是一項綜合性管理工作，與企業各方面都具有廣泛聯系，并能夠迅速反應企業生產經營狀況。隨著我國市場經濟的進一步發展，中小型公司在我國已成為較普遍的企業組織形式，中小型企業作為國家經濟的“底座”，已成為國民經濟的基礎。但是目前大多數中小型企業之所以發展緩慢、舉步維艱，企業平均壽命只有3—5年，其中一個重要原因就在于企業缺少適合自身發展的健全科學有效的財務管理體系。

　　　本文以寶福達公司作為研究對象，通過采用了文獻研究法、歸納演繹法以及理論與實際案例相結合的方法，從中小企業財務管理體系的理論基礎出發，介紹了財務管理體系的體系結構及其他相關理論。以此為基礎，首先介紹了寶福達公司的組織結構和經營概況；然后從多角度對寶福達公司財務管理體系的現狀進行分析，并結合寶福達公司的實際情況，從資金管理、加強財務預算管理、提升財務信息管理等方面，對寶福達公司財務管理體系進行研究；最后得出以下結論：構建科學有效適合公司發展的財務管理體系，不僅是實現公司經營目標、保證公司戰略決策順利實施的需要，也是在提高經濟效益的同時平衡好眼前利益與長遠利益關系的有利保障。

關鍵詞 財務管理；財務體系；中小企業

Abstract:　Financial management is kind of comprehensive management, which organizes financial activities of enterprises and deals with financial relations. It has extensive contacts with enterprises. Meanwhile, it can reflect the condition of production and operation of enterprises rapidly. With the further development of China's market economy, small and medium-sized companies in China have become a common form of business organization. As basic national economic forms, small and medium enterprises have become the foundation of national economy. However, the majority of small and medium-sized enterprises develop at a low and difficult speed. The average life expectancy is only 3-5 years. One of the important reasons is that enterprises lack suitable, effective and scientific financial management system.

　　　The paper aims to study Bao Fuda company, adopting the methods of deductive, theoretical basis, literature research and the combination of theory and actual case induction, which starts from the financial management system of small and medium-sized enterprises and introduces the system structure of financial management system and other related theory. Based on this, the paper firstly introduces the organization structure and management of Bao Fuda company. Then it analyzes the actuality of the financial management system of Bao Fuda company from multiple perspectives, combining with the actual situation of Bao Fuda company from the aspects of financial management, strengthening financial budget management and improving the financial information management. At the same time, the paper conducts the research on financial management system of Bao Fuda company. Finally, it draws the following conclusion that the establishment of scientific and effective for the development of the company's financial management system is not only to achieve the goal of company, the need for strategic decision implementation, but also the strong support and favorable balance for improving the economic benefits at immediate interests and long-term interests.

Keywords  financial management  financial system  Small and Medium-sized Enterprises