二十一世纪是世界知识经济迅速发展的时代,在市场经济条件下,财务管理在我国中小企业发展中起着越来越重要的作用,财务管理优劣体现了企业管理水平的高低,它直接影响到企业的生存与发展。我国加入世贸组织以来,中小企业遇到了前所 The twenty-first century is the era of rapid development of knowledge economy in the world. Under the condition of market economy, financial management plays an increasingly important role in the development of SMEs in our country. The quality of financial management reflects the level of enterprise management. It directly Affect the survival and development of enterprises. Since China’s accession to the WTO, SMEs have encountered the previous situation