摘要:财务管理是组织企业财务活动、处理财务关系的一项经济管理工作。是一项综合性管理工作，与企业各方面都具有广泛联系，并能够迅速反应企业生产经营状况。随着我国市场经济的进一步发展，中小型公司在我国已成为较普遍的企业组织形式，中小型企业作为国家经济的“底座”，已成为国民经济的基础。但是目前大多数中小型企业之所以发展缓慢、举步维艰，企业平均寿命只有3—5年，其中一个重要原因就在于企业缺少适合自身发展的健全科学有效的财务管理体系。

　　　本文以宝福达公司作为研究对象，通过采用了文献研究法、归纳演绎法以及理论与实际案例相结合的方法，从中小企业财务管理体系的理论基础出发，介绍了财务管理体系的体系结构及其他相关理论。以此为基础，首先介绍了宝福达公司的组织结构和经营概况；然后从多角度对宝福达公司财务管理体系的现状进行分析，并结合宝福达公司的实际情况，从资金管理、加强财务预算管理、提升财务信息管理等方面，对宝福达公司财务管理体系进行研究；最后得出以下结论：构建科学有效适合公司发展的财务管理体系，不仅是实现公司经营目标、保证公司战略决策顺利实施的需要，也是在提高经济效益的同时平衡好眼前利益与长远利益关系的有利保障。

关键词 财务管理；财务体系；中小企业

Abstract:　Financial management is kind of comprehensive management, which organizes financial activities of enterprises and deals with financial relations. It has extensive contacts with enterprises. Meanwhile, it can reflect the condition of production and operation of enterprises rapidly. With the further development of China's market economy, small and medium-sized companies in China have become a common form of business organization. As basic national economic forms, small and medium enterprises have become the foundation of national economy. However, the majority of small and medium-sized enterprises develop at a low and difficult speed. The average life expectancy is only 3-5 years. One of the important reasons is that enterprises lack suitable, effective and scientific financial management system.

　　　The paper aims to study Bao Fuda company, adopting the methods of deductive, theoretical basis, literature research and the combination of theory and actual case induction, which starts from the financial management system of small and medium-sized enterprises and introduces the system structure of financial management system and other related theory. Based on this, the paper firstly introduces the organization structure and management of Bao Fuda company. Then it analyzes the actuality of the financial management system of Bao Fuda company from multiple perspectives, combining with the actual situation of Bao Fuda company from the aspects of financial management, strengthening financial budget management and improving the financial information management. At the same time, the paper conducts the research on financial management system of Bao Fuda company. Finally, it draws the following conclusion that the establishment of scientific and effective for the development of the company's financial management system is not only to achieve the goal of company, the need for strategic decision implementation, but also the strong support and favorable balance for improving the economic benefits at immediate interests and long-term interests.

Keywords  financial management  financial system  Small and Medium-sized Enterprises