摘要:當(dāng)今是一個戰(zhàn)略制勝的年代，沒有合適戰(zhàn)略的企業(yè)是很難在這個瞬息萬變的大環(huán)境中發(fā)展的，因此，制定財務(wù)戰(zhàn)略勢在必行。中小企業(yè)作為國民經(jīng)濟中的重要組成部分，對經(jīng)濟發(fā)展和社會穩(wěn)定起著舉足輕重的作用，但由于中小企業(yè)存在的一些問題，如抵御風(fēng)險能力較弱、資源相對缺乏、經(jīng)營能力不足、投資失誤率較高等等，嚴重影響了其發(fā)展，故中小企業(yè)制定一個合適的財務(wù)戰(zhàn)略，合理配置有限資源顯得尤為重要。

　　　本文以中小企業(yè)的界定和財務(wù)戰(zhàn)略的內(nèi)涵、作用為起點，針對中小企業(yè)的發(fā)展現(xiàn)狀，分析其所處的經(jīng)營環(huán)境和存在的財務(wù)問題，結(jié)合財務(wù)戰(zhàn)略制定的方法，提出一個較為全面的解決方案。

關(guān)鍵詞: 中小企業(yè)；財務(wù)戰(zhàn)略；環(huán)境分析；財務(wù)問題；戰(zhàn)略規(guī)劃

Abstract:Nowadays in the era of strategic victory, enterprises would difficult to develop during the constantly changing overall environment without strategy. Therefore, it is imperative to prepare financial strategy. In addition, as a significant part of national economy, small and medium-sized enterprises play a crucial role in the promotion of economic development and social stability. However, these enterprise exist a number of problems such as the weak ability of risk resisting, the relative shortage of resources, the higher error probability of investment and etc. All of these factors would influence on their developmental prospects seriously, and in this situation, it is particularly important to formulate appropriate financial strategy and rational configuration of limited resources for these enterprises.

　　　This paper will describe definition of small and medium-sized enterprises as well as connotation and function of financial strategy as beginning. Furthermore it directs at developing status on small and medium-sized enterprises and analyzes the economic environment and serious financial problems as well as presents a comprehensive strategic planning which combine with methods of financial strategy formulating to assist small and medium-sized enterprises.

Key Words：Small and medium-sized enterprises；Financial Strategy；Environmental Analysis；Financial Problems；Strategy Planning

　　　隨著社會經(jīng)濟改革發(fā)展，中小企業(yè)成為推動國民經(jīng)濟快速發(fā)展，構(gòu)建市場經(jīng)濟主體，促進社會穩(wěn)定的基礎(chǔ)力量，并且在確保國民經(jīng)濟適度增長、緩解就業(yè)壓力、實現(xiàn)科教興國、優(yōu)化經(jīng)濟結(jié)構(gòu)等方面，發(fā)揮著越來越重要的作用，但由于中國當(dāng)前獨特的經(jīng)濟體制和中小企業(yè)自身的缺陷，如實力薄弱、資金不足等，使中小企業(yè)的發(fā)展面臨許多困難。而統(tǒng)觀當(dāng)今時代，財務(wù)戰(zhàn)略在企業(yè)發(fā)展中發(fā)揮著重大促進作用，中小企業(yè)在資源相對缺乏的情況下，制定一個合適的財務(wù)戰(zhàn)略，從而依其合理配置有限的資源，對于其化解發(fā)展中的困難顯得十分重要，因此研究中小企業(yè)的財務(wù)戰(zhàn)略問題極有迫切性。