摘要：作为推动我国经济和社会发展的重要力量，中小企业无论是在促进技术进步、创造就业机会和吸收剩余劳动力，还是在推动产业创新、扩大出口和增加国家税收等方面一直有着令人满意的答卷。中小企业的存在和发展有它自身特点和优势，但也要看到，在经济全球化和高新技术迅速发展的趋势下，我国中小企业面临着巨大的挑战，尤其表现在资金管理方面，尚存在一些制约中小企业发展的问题。对于资金链本来就比较脆弱的中小企业，稍有不慎，就有可能招来“杀身之祸”，因此加强企业资金流管理的重要性可见一斑。本文分析了我国中小企业资金管理的现状和资金管理中存在的问题，深入剖析了问题存在的深层次原因，并针对性地提出了解决问题的对策，旨在将中小企业的资金管理效益最大化。

关键词：中小企业  资金管理  问题分析  对策

Abstract: As an important force to promote the development of our economy and society ,the small and medium-sized enterprises both in promoting technical progress, creating employment , and absorb the surplus labor force, or in promoting industry innovation, expand exports and increase state revenue, has a satisfactory answer. Existence and development of small and medium-sized enterprises has its own characteristics and advantages, but also should see, in the trend of economic globalization and rapid development of high and new technology ,the small and medium-sized enterprises in our country is facing enormous challenges ,especially in the management of funds ,there are still some problems restricting the development of small and medium-sized enterprises. For capital chain is inherently weak to small and medium-sized enterprises , not taken ,there may be a “fatal disaster”, so the importance of strengthening the remarkable enterprise capital flow management. This article analyzes the current situation of our country’s small and medium-sized enterprise fund management and the problems existing in the funds management, deeply analyzes the problems existing in the deep level reasons ,and puts forward the countermeasures to solve the problem, aims to small and medium-sized enterprises funds management efficiency maximization.

Keywords: Small and medium-sized enterprises, Fund management, Problem analysis, Countermeasure