摘要:随着中国经济的高速发展，中小企业的作用日益凸显。但由于中小企业的产出规模小、资本和技术构成较低、受传统体制和外部宏观经济影响大等因素，使得中小企业在财务管理方面存在着与自身发展和市场经济均不适应的情况。本文通过对中小企业财务管理目标的主要影响因素的分析和研究，找出与其相适应的财务管理目标体系，即是在初创期以扩大企业价值为主要目标，成长期要求可持续发展能力最大，成熟期则以经济增加值最大为目标等。根据中小企业财务相关联系人对企业财务管理的影响程度，把企业分时分类选择相应的财务管理目标；同时为了实现这些目标对中小企业财务实践提出了加强内部管理、加强自身筹集资金的能力、确立中小企业的核心竞争力以及完善内部的财务管理制度等要求。以求达到为中小企业财务管理实践提供一定的依据的目的。
关键词：中小企业 财务目标 财务制度
Abstract: With China's rapid economic development, the SMEs is more and more important. However, due to the small-scale output, low capital and technological constitutes of the SMEs, and constrained by the traditional macroeconomic, impacted by large institutional and external factors , the SMEs did not make the existence of a market economy with its own development and were not suited to the situation in financial management. This paper discussed how to choose the objectives of financial management of the SMEs, Through analyzing and studying affects of the main factors, we identified the problems of financial management objectives of SMEs，and then find its appropriate financial management objectives. According to the importance of finance-related contacts on Financial Management, we choose the financial management objective, while, we put forward relevant requirements of the financial practice for SMEs, in order to provide a basis for the financial management practicing.
Key Words: SMEs（Small and Medium Enterprises） Financial Management Objectives Financial system
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