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中小企业是我国经的重要组成部分,也是我国容纳就业最高的经济组织,对我国经济的可持续发展和社会的稳定和谐有着重要作用。2015年李克强总理提出“万众创新,全民创业”的双创理念,更加促进了我国中小企业的快速发展,国家在税费减免和行政审批等多个领域都给予了不同程度的优惠。但是,在中小企业的具体生产经营过程中却存在着的现金流不足、债务过多和持续亏损等财务困境,直接影响着中小企业的健康成长与发展。在企业的财务管理中可以通过健全财务管理制度、改善资产结构、降低中小企业融资成本等方法解决中小企业的财务困境,促进我国中小企业的健康成长。
Small and medium-sized enterprises are an important part of our country’s economy and the economic organizations that hold the highest employment in our country. They play an important role in the sustainable development of our economy and in the stable and harmonious society. In 2015, Premier Li Keqiang put forward the concept of “double innovation” and “universal innovation” to further promote the rapid development of SMEs in our country. The state has given different levels of concessions in various fields such as tax deductions and administrative examination and approval. However, financial difficulties such as insufficient cash flow, excessive debt and sustained losses exist in the specific production and operation of SMEs, which directly affect the sound growth and development of SMEs. In the financial management of enterprises, the financial predicament of small and medium-sized enterprises can be solved by sound financial management system, improving the asset structure and reducing the financing cost of small and medium-sized enterprises, so as to promote the healthy growth of small and medium-sized enterprises in our country.