改革开放以来,纵观我国经济发展历程,中小企业一直占据着不可或缺的主导地位,然而,中小企业的经营和管理在其体制上又存在缺陷和不足,直接抑制了我国经济发展的步伐。本文从中小企业的财务制度和财务结构,着重分析其在财务方面亟待解决的问题、其根源及解决办法。 Since the reform and opening up, looking at the course of China’s economic development, SMEs have always occupied an indispensable dominance. However, the management and management of SMEs have their own shortcomings and deficiencies in their systems, which directly inhibit the pace of China’s economic development. Based on the financial system and financial structure of small and medium-sized enterprises, this paper focuses on the problems that need to be solved urgently in finance, its causes and solutions.