改革开放30多年来,中国中小企业在市场经济中不断发展壮大,竞争力增强,加入WTO以后,国民经济与世界经济进一步融合,企业也开始面临着激烈的内外部竞争。中小企业自身诸多财务问题也开始显现出来,只有建立一个良好的财务环境,才能促进中小企业的可持续发展。 Since the reform and opening up for more than 30 years, China’s small and medium-sized enterprises have continued to grow and develop in the market economy and their competitiveness has been enhanced. Since the accession to the WTO, the national economy has further merged with the world economy and enterprises are also facing fierce internal and external competition. SMEs themselves have begun to show many financial problems. Only by establishing a sound financial environment can SMEs be able to promote their sustainable development.