摘 要:2008年，在经历了历史罕见的全球金融风暴冲击后，中国经济发展曾面临严峻考验，迫使国家实施“积极的财政政策和适度宽松的货币政策”，此后2009年开始至2010年，中国经济在国际中率先反弹。但是进入2011年，通货膨胀不断加剧，导致当前中小企业经营面临着严峻考验，膨胀资产泡沫问题，以及国家宏观政策的调控——采用紧缩的货币政策如加息等手段，使中小企业陷入了严重的财务困境。因此，财务战略选择成为了企业的最高制胜点，在这个大背景下，科技型中小企业也应该主动出击，寻找战略制胜的解决方案，尤其在科技型中小企业的资源相对缺乏的情况下，制定一个合适的财务战略，合理配置有限资源更显得尤为重要。本文以科技型中小企业财务战略研究作为起点，根据科技型企业以及中小企业财务特征分别提出了相应的融资战略、投资战略以及分配战略，并结合我国目前科技型中小企业财务战略实施的现状及问题，分析了成因，提出了战略性对策。最终帮助科技型中小企业能够在当前严峻的经济环境中存活下来，并且保持可持续发展。 

关键词：科技企业；中小企业；财务战略；现状；对策

ABSTRACT:In the year of 2008, after a rarely historical global financial storm, Chinese economic development has been facing a severe ordeal, to enforce our country implement “the proactive fiscal policy and prudent monetary policy”, since the start of 2009 years to 2010, to remote Chinese economy rebounding in the international. But in 2011, inflation kept aggravating, leading to the current small and medium enterprises faced the severe ordeal, problems of foamy asset, as well as the national macroscopic policy regulation---by taking constrictive monetary policy such as increasing interest rates and other means, so that making the small and medium enterprises slinked into serious financial difficulties. Therefore, choosing financial strategy has become the highest winning point. Under this circumstance, technology-based small and medium enterprises should also take the initiative to find a solution strategy, especially in the relative lack of science and technology, to develop a suitable financial strategy and rational allocation of limited resources is particularly important. In this article, as a starting point of the study on financial strategy based on the scientific and technological small and medium enterprises, according to the different feature of scientific & technological enterprises and small and medium enterprises, it put forward the corresponding financing strategy, investment strategy and allocation strategy, meanwhile, linked in the current situation and problems of our scientific and technological small and medium enterprises, by analyzing the causes, finally it put forward the strategic countermeasures. Eventually, helping scientific and technological small and medium enterprises to survive in the current severe economic circumstance, and maintain the sustainable development.

Keywords: Science-and-technology enterprise; small and medium-sized enterprises; financial strategy; current situation; resolution