中小企业财务战略运用与实施的探索

我国中小企业在财务管理方面存在的问题，主要是财务管理基础薄弱，财务控制松散；企业资金积累能力较弱，营运资金缺乏；资本结构不合理，负债率较高；内源融资困难，外部融资渠道不畅；投资缺乏分析论证；成本管理和控制体系不健全等。中小企业应把“财务战略”的思想运用到企业的管理中去，从加强财务管理基础工作入手，提升企业财务管理层次要充分考虑企业实际，科学规划营运资金；切实优化资本结构；规范制度，控制成本；完善分配激励制度，从而保证企业健康发展。

Exploration on Application and Implement of Financial strategy, in Medium and small Enterprises

There exist several problems in financial management of medium and small enterprises: weak in financial management basis,loose in financial control,fragile in ability to accumulate capital,deficient in working capital,irrational in capital structure,high in debt radio to assets,difficult in financing,imperfect in investing analysis,cost management and control system.The medium and small enterprises,therefore,should apply financial strategy to strengthen financial management and increase management level in reality.Meanwhile,to keep healthy development,the enterprises need plan working capital scientifically,optimize capital structure,build system to control cost and improve allocation and stimulation system.