Abstract
Medium-sized and small enterprises is the important component of national economy, since
the reform and opening up our country's small and medium-sized enterprise has obtained the
considerable development and play a decisive role for the economic development and social
stability. But because of its small size output, lower capital and technologies, by the
traditional system and external factors such as macro-economic impact, the small and medium
enterprises in the financial management and the existence of its own development and market
economy are not suited to the situation. Strengthen the financial management of small and
medium enterprises is not only the needs of SME's in their development, even after accession
to face the fierce market competition to improve the core competitiveness of enterprises need,
is of great theoretical and practical significance. In this paper the basic concept of enterprise
financial management related analysis based on a careful analysis of China's small and
medium-sized enterprise management status, and its financial management deficiencies and
puts forward some corresponding suggestions.
Key words: Small and medium-sized enterprises; financial management; budget
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