摘要:對中小企業來說，如果2009年是最困難的一年，2010年是最復雜的一年，那么2011年則是最糾結的一年。 2011這一年世界經濟形勢總體嚴峻復雜，國內外環境變化對中國外貿的影響還在繼續發展，中國貿易順差連續三年下降。在國內通脹壓力加大及國家緊縮貨幣政策的大背景下，中小企業普遍遭遇“三荒”：由于貸款難、貸款成本高帶來的“資金荒”；由于物價普漲、原料價格大幅上漲帶來的“原料荒”；由于勞動力結構性短缺、技術工人缺乏所導致的“招工荒”。多重壓力疊加，我國中小企業迎來新一輪沖擊，而企業良好的財務管理是應對困難的重要方法之一。

　　　本文從實際出發，為管理者提供一些建議,幫助其走出困境。以此為目的，通過查閱書籍和網上搜集數據,詢問老師,與同學討論等,著手于中小企業財務管理應用的現狀分析以及從中發現存在的制度漏洞等難題，提出解決問題的可行性建議，如建立完善的財務管理制度等,研究結果就是提高中小型企業生存能力和經濟效益。

關鍵詞: 財務管理,中小型企業,低碳經濟

Abstract:To medium and small businesses, if 2009 is one of the most difficult years, 2010 is the most complex of the year, so 2011 is a year the most tangled. 2011 this year world economic situation is overall grim and complicated, change of domestic and international environment 's influence on China foreign trade continues to grow, China's trade surplus dropped for three consecutive years. In the domestic inflation pressures and the national monetary tightening in the background, small and medium-sized enterprises generally encountered" three waste": because the loan is difficult, the loan cost high brought" capital shortage"; because prices Puzhang, rising raw materials prices brought about by the" raw materials shortage"; as a result of a structural shortage of labor, technical workers lack in" hire shortage". Multiple pressure superposition, our country small and medium-sized enterprise to usher in a new round of shock, and good corporate financial management is one of the important methods to deal with difficulties.

　　　This article embarks from the reality, to help managers to walk out of predicament. For this purpose, through consulting books and online data collection, started in the financial management of small and medium enterprises application situation analysis and find out the existing problems, propose solutions to problems the feasibility of the proposed research results, is to improve the survival of small and medium enterprises ability and economic benefits.

Key words：Financial management,Small and medium sized enterprises,Low carbon economy