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财务管理是资金流动的组织以及处理财务关系的一项经济管理，主要包括基金募集管理、投资公司管理、营运资金管理、利润分配管理和成本管理等，对经济发展和社会稳定起着重要作用，这对企业提高市场竞争力具有重要意义。然而，受各种内外经济因素的影响，中小企业的财务管理的作用没有得到充分利用，论文分析当前中小企业财务管理中存在的问题，为加强中小企业财务管理的问题，提出了对策和建议。“,”Financial management is the organization of cash flow and of dealing with the financial relationship between an economic management, including fund raising management, investment management, working capital management, profit distribution management and cost management, etc., plays an important role in economic development and social stability, which is of great significance for enterprises to improve market competitiveness. However, influenced by various internal and external economic factors, the role of financial management of small and medium-sized enterprises has not been fully utilized. This paper analyzes the problems existing in the current financial management of small and medium-sized enterprises, and puts forward countermeasures and suggestions for strengthening the financial management of small and medium-sized enterprises.