本文针对我国中小企业自身对财务管理地位的忽视以及“政策歧视”等原因,提出了:积极推进产权改革、强化资金管理,加强财务控制、建立有效的绩效管理体系、优化财务结构等解决方案。 In view of the neglect of financial management status of SMEs in our country and “policy discrimination ” and other reasons, this article puts forward such solutions as actively promoting property rights reform, strengthening fund management, strengthening financial control, establishing effective performance management system and optimizing financial structure Program.