Presently many problems of the financial management of medium and small enterprises extrudes, including the feeble finance management groundwork, ignoring the capital operation and no science finance cost management etc.

• 当前,中小企业在财务管理中存在的问题较为突出,集中表现为财务管理基础工作薄弱、不重视资金运营、财务成本管理不科学等方面。