摘 要:2008年，在經(jīng)歷了歷史罕見的全球金融風(fēng)暴沖擊后，中國經(jīng)濟(jì)發(fā)展曾面臨嚴(yán)峻考驗(yàn)，迫使國家實(shí)施“積極的財(cái)政政策和適度寬松的貨幣政策”，此后2009年開始至2010年，中國經(jīng)濟(jì)在國際中率先反彈。但是進(jìn)入2011年，通貨膨脹不斷加劇，導(dǎo)致當(dāng)前中小企業(yè)經(jīng)營面臨著嚴(yán)峻考驗(yàn)，膨脹資產(chǎn)泡沫問題，以及國家宏觀政策的調(diào)控——采用緊縮的貨幣政策如加息等手段，使中小企業(yè)陷入了嚴(yán)重的財(cái)務(wù)困境。因此，財(cái)務(wù)戰(zhàn)略選擇成為了企業(yè)的最高制勝點(diǎn)，在這個(gè)大背景下，科技型中小企業(yè)也應(yīng)該主動(dòng)出擊，尋找戰(zhàn)略制勝的解決方案，尤其在科技型中小企業(yè)的資源相對缺乏的情況下，制定一個(gè)合適的財(cái)務(wù)戰(zhàn)略，合理配置有限資源更顯得尤為重要。本文以科技型中小企業(yè)財(cái)務(wù)戰(zhàn)略研究作為起點(diǎn)，根據(jù)科技型企業(yè)以及中小企業(yè)財(cái)務(wù)特征分別提出了相應(yīng)的融資戰(zhàn)略、投資戰(zhàn)略以及分配戰(zhàn)略，并結(jié)合我國目前科技型中小企業(yè)財(cái)務(wù)戰(zhàn)略實(shí)施的現(xiàn)狀及問題，分析了成因，提出了戰(zhàn)略性對策。最終幫助科技型中小企業(yè)能夠在當(dāng)前嚴(yán)峻的經(jīng)濟(jì)環(huán)境中存活下來，并且保持可持續(xù)發(fā)展。 

關(guān)鍵詞：科技企業(yè)；中小企業(yè)；財(cái)務(wù)戰(zhàn)略；現(xiàn)狀；對策

ABSTRACT:In the year of 2008, after a rarely historical global financial storm, Chinese economic development has been facing a severe ordeal, to enforce our country implement “the proactive fiscal policy and prudent monetary policy”, since the start of 2009 years to 2010, to remote Chinese economy rebounding in the international. But in 2011, inflation kept aggravating, leading to the current small and medium enterprises faced the severe ordeal, problems of foamy asset, as well as the national macroscopic policy regulation---by taking constrictive monetary policy such as increasing interest rates and other means, so that making the small and medium enterprises slinked into serious financial difficulties. Therefore, choosing financial strategy has become the highest winning point. Under this circumstance, technology-based small and medium enterprises should also take the initiative to find a solution strategy, especially in the relative lack of science and technology, to develop a suitable financial strategy and rational allocation of limited resources is particularly important. In this article, as a starting point of the study on financial strategy based on the scientific and technological small and medium enterprises, according to the different feature of scientific & technological enterprises and small and medium enterprises, it put forward the corresponding financing strategy, investment strategy and allocation strategy, meanwhile, linked in the current situation and problems of our scientific and technological small and medium enterprises, by analyzing the causes, finally it put forward the strategic countermeasures. Eventually, helping scientific and technological small and medium enterprises to survive in the current severe economic circumstance, and maintain the sustainable development.

Keywords: Science-and-technology enterprise; small and medium-sized enterprises; financial strategy; current situation; resolution