财务管理是企业得以不断发展的根本,也是竞争实力提升的关键,尤其是我国的中小型企业。随着市场经济的不断发展,我国中小型企业逐渐增多。但在激烈的市场竞争中,由于资金或融资渠道有限等原因,中小型企业的发展面临着许多问题,而财务管理是其中的重要部分。 Financial management is the basis for continuous development of enterprises and the key to enhancing competitiveness, especially for small and medium-sized enterprises in our country. With the continuous development of market economy, small and medium-sized enterprises in our country are gradually increasing. However, in the fierce market competition, the development of SMEs faces many problems because of the limited funds or financing channels, and financial management is an important part of them.