【摘要 (中文/英文)】 中小企业作为一个整体,在各国的经济发展中都做出了突出贡献。在经济日益全球化的今天,各国也越来越重视中小企业的作用。虽然我国中小企业对国家的经济发展也起到了重大的推动作用,但是目前,有相当一部分中小企业单纯追求销量和市场份额,忽视了财务管理的核心地位,管理思想僵化落后,企业管理局限于生产经营型管理格局之...更多ark>中,企业财务管理和风险控制的作用没有得到充分发挥,对我国中小企业的信用和融资渠道也带来了诸多的负面影响。究其原因主要是缺乏一个行之有效的财务管理模式的支持。因此,深化财务改革,挖掘财务潜能,提高财务管理水平,对财务管理的运作方式进行改革,构建与我国中小企业现状相适应的财务管理模式,乃是当务之急。 本文主要以我国中小企业为对象,在探讨企业财务管理模式的构成内容,分析财务管理模式的影响环境和选择方法的基础上,系统地分析我国中小企业财务管理模式的现状和存在的问题,并提出了完善和发展我国中小企业财务管理模式的对策。 全文共分为六个部分,第一部分绪论,主要阐述选题的背景和意义,国内外对企业财务管理模式的研究现状,说明本文研究的主要内容;第二部分企业财务管理模式理论概述,主要介绍管理模式与财务管理模式的基本含义、内容、特点,为以后各部分的研究提供必要的理论依据;第三部分阐述财务环境及其对财务管理模式的影响,分别从外部环境和内部环境两个方面讨论;第四部分分析我国中小企业财务管理模式及其选择,该部分从一般环境和网络环境两种情况,分别讨论我国中小企业财务管理模式的选择;第五部分探讨完善和发展我国中小企业财务管理模式存在的问题及其对策,该部分结合我国中小企业财务管理模式的具体实际,提出完善和发展我国中小企业财务管理模式的建议:树立科学的财务管理理念、明确企业的财务管理目标、健全和完善财务组织机构、正确处理财务权责关系、建立和完善企业的财务管理制度、完善企业财务管理内容、规范财务管理控制程序与方法、加强财务激励机制、提高财务信息沟通能力。第六部分是本文的结论。 

 SMEs as a whole have made outstanding contributions to the economic development of countries. In an economic globalization era, more and more countries pay attention to the role of SMEs. Although Chinese SMEs played a major role in promoting the country's economic development, many Chinese SMEs simply pursuit the considerable portion of sales and market share and ignored the core position of the financial management. The management sense is rigid, and enterprise management limited to the production and operation of the management structure, enterprise financial management and risk control have not been fully used, which lead to negative effects on SMEs credit and financing channels. The reason is the lack of an effective financial management support. Therefore, deepen financial reform, explored the financial potential, improved the level of financial management, reform the mode of finance management' operation, and build up the financial management mode which suit to the present status of Chinese SMEs are the top priority. This paper mainly research SMEs' financial management.Based on discussing the financial management model of enterprises , and analysising the impact environment and choosing method of financial management mode .Systematically analysis the status and the problems of Chinese SMEs' financial management mode.And put forward the countermeasures to develop Chinese SMEs' financial management mode. This paper includes six parts.The first part is introduction,mainly talks about the background and meaning of this paper,and the research status of the financial management mode in domestic and abroad,and describes the main contents of this paper.Part II is the theory outlined of the financial management mode. Mainly introduces the meaning, contents and features of management mode and financial management patterns,to pave the way for the discussion of below the stage.Part III introducts financial management environment and its impact on the financial management mode. From the external environment and internal environment to discuss.Part IV analyses Chinese SMEs' financial management mode and their selection. This part discusses the choice of SMEs' financial management mode from the general environment and network environment.Part V discusses the development about Chinese SEMs' financial management mode and gives the countermeasures,this part combines the specific realities of Chinese enterprises financial management mode,by advice to develop Chinese financial management proposals:establish the scientific concept of financial management, clear objectives of the enterprises' financial management, improve and perfect the financial organizations, and correctly handle the financial responsibilities, establish and improve the financial management system, improve the enterprises' financial management content,standardize financial management control procedures and methods, enhancing enterprise financial incentive mechanis.m,and improve the financial information communication skills.The sixth part is the conclusions of this paper.

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