摘要：伴随着知识经济时代的来临，中小企业以其简单的结构模式、敏捷的反应水平和强大的市场融入能力为社会经济发展注入了一道新鲜的血液。然而由于中小企业自身存在的一些弊端和不足，导致企业出现财务管理的作用没有得到充分发挥，出现财务管理状况与其发展速度不相匹配等问题。中小企业的财务管理水平直接关系到企业未来的生存发展，对经济效益的高低也有着举足轻重的影响。与此同时，现代企业管理制度在不断往标准化、成熟化、科学化的方向推进。因此，对于迅速增加，逐渐壮大的中小企业来说财务管理的探讨至关突出。

　　　围绕这个研究主题，本文首先阐述了中小企业财务管理的研究背景，并对中小企业财务管理的相关理论，包括中小企业的界定、特点、所处地位的重要性，财务管理的特点进行了分析；其次，对溧阳工农机具有限公司财务管理现状及存在的问题进行研究和分析，指出其在筹集资金、投资和资金营运过程中的不足之处。最后，有针对性的提出优化企业财务管理的建议和对策，制定适应本企业科学发展要求的财务战略，使我国的中小企业沿着科学化、制度化、现代化的道路逐渐壮大发展。

关键词 中小企业；财务管理；问题；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