The literature on the problems and countermeasures in financial management of small and medium-sized enterprises should be downloaded from China Knowledge Network or Wanfang, preferably in the form of data, and it is getting better and better. Literature Review on Financial Management of Small and Medium-sized Enterprises I. Research on Financial Management of Enterprises The emergence and development of western financial management is accompanied by the emergence and development of joint-stock companies. 17,18th century? With the primitive accumulation of capital? The rise of the financial industry? The expansion of production scale? Joint-stock company has gradually developed into a typical enterprise organization form. Especially after 50 of 19? With the completion of the industrial revolution in Europe and America? Rapid rise of manufacturing industry? The scale of the enterprise is constantly expanding? The development of enterprise production and operation needs more and more funds. The joint-stock company has developed rapidly? Specialized financial management came into being. Does business management comply with national laws, regulations, policies and business requirements? Follow the laws of capital operation? Organization, prediction, decision-making, planning, control, analysis and supervision of enterprise financial activities. Its basic feature is value management? The object of management is the financial activities of enterprises? The core of management is all kinds of financial relations reflected in the financial activities of enterprises. So what? Enterprise financial management is the comprehensive management of enterprise financial activities and their financial relations by using the form of value. Under the condition of market economy? The financial management level of an enterprise determines its production and operation scale and market competitiveness? Financial management should be the core of enterprise management. So what? Strengthen enterprise financial management? Strengthen the central position of enterprise financial management in the whole enterprise management process? Let the methods and spirit of financial management run through and serve all aspects of enterprise production and operation? To improve the living conditions of enterprises? Improve the economic strength of enterprises? Promote enterprise development? Play an important role. Second, foreign scholars study the financial management of small and medium-sized enterprises. The first academic publication on the study of small and medium-sized enterprises was the magazine Gewerbeard IV. Zeitsschrift Furklein and Mittlunternemen, 1952, founded in Germany, represent the beginning of SME research. After that, England and America? Canada? France, Italy and other European and American countries have successively launched a series of publications devoted to small and medium-sized enterprises. Since then, there have been more influential international academic conferences, such as the American Bobson Conference. Swiss Small Business Week and the Board of Directors of the International Small Business World Annual Conference. Empirical research includes Atherton and Gasson's research on retail SMEs? Taber and Marburg respectively study the small and medium-sized enterprises of cutting tools and brass products? Sol tow 1965 studying small metal manufacturing enterprises and machinery manufacturing enterprises in Britain? This is the first time to explain why some small businesses can grow. This is a job with great influence in academic circles? Vatter 1970 studies the relationship between large enterprises and small enterprises and its evolution. Large enterprises form the monopoly core of American industry? And the conclusion that "the rest of the industry is scattered in the SME sector". These studies? It is considered by academic circles as a part of the early research work of small and medium-sized enterprises. ? Foreign countries are relatively perfect in the socialized service system of small and medium-sized enterprises and related legislative work? For example, the small business law and the small business technology innovation law in the United States? Korea? Japan's basic law of small and medium-sized enterprises, etc. Financing channels and policy support are more standardized and flexible than domestic ones? Therefore, it has also attracted many domestic small and medium-sized enterprises to strive for overseas listing. Thirdly, domestic scholars have made relevant research on SMEs and their financial management.

1, China's definition of SMEs is relative to that of large enterprises? Countries have different standards for classifying small and medium-sized enterprises. Generally speaking? Division of SMEs? From a qualitative point of view? Small and medium-sized enterprises refer to enterprises that operate independently, have a relatively small scale of production and operation, and are not dominant in a certain field; From a quantitative point of view? At present, most countries and regions in the world measure and classify small and medium-sized enterprises according to the number of people, assets and turnover. February 2003 19? The State Economic and Trade Commission, the State Planning Commission, the Ministry of Finance and the National Bureau of Statistics promulgated and implemented the Interim Provisions on the Standards for Small and Medium-sized Enterprises (No.[2003] 143)? Is this stipulated by the regulations? Among enterprises of various ownership and organizational forms legally established in People's Republic of China (PRC)? The standards applicable to small and medium-sized enterprises in industry, construction, wholesale and retail, transportation and postal services, and accommodation and catering industries are as follows: Industry standards Industrial small and medium-sized enterprises must meet the following conditions? The number of employees is less than 2000? Or sales within 300 million? Or the total assets are less than 400 million yuan. Among them? A medium-sized enterprise must have more than 300 employees at the same time? Sales of 30 million yuan and above? Total assets of more than 40 million yuan? The rest are small businesses. Small and medium-sized enterprises in the construction industry must meet the following conditions? The number of employees is less than 3000? Or sales within 300 million? Or the total assets are less than 400 million yuan. Among them? A medium-sized enterprise must have more than 600 employees at the same time? Sales of 30 million yuan and above? Total assets of more than 40 million yuan? The rest are small businesses. Small and medium-sized enterprises in the transportation industry must meet the following conditions? The number of employees is less than 3000? Or the sales amount is less than 300 million yuan. Among them? Medium-sized enterprises must meet the requirements of 500 people and above at the same time? Sales of 30 million yuan and above? The rest are small businesses. Small and medium-sized enterprises in accommodation and catering industry must meet the following conditions. There are less than 800 employees? Or the sales amount is less than 65.438+0.5 billion yuan. Among them? Medium-sized enterprises must meet the requirements of 400 employees and above and sales of 30 million yuan and above? The rest are small businesses. 2. Research on financial management of small and medium-sized enterprises? Many domestic scholars, such as Ma Yunfeng and Yi Minbin, put forward that SMEs should adjust their concept of integration, actively innovate in investment and financing, further enhance their core competitiveness, and constantly enhance their own strength. Li Lijuan and Wen Yuan talked about the establishment and improvement of modern enterprise system in their Countermeasures for Improving the Financial Management Level of SMEs? Solve problems in financial management in a timely and effective manner? Enhance the competitiveness of SMEs? Become the primary task of small and medium-sized enterprises in China. Scholars even believe that there are still many weak links in the internal financial management of a large number of small and medium-sized enterprises in China? Has become a bottleneck restricting the development of small and medium-sized enterprises? Therefore, small and medium-sized enterprises should formulate solutions to these weak links as soon as possible? Ensure the sustainable development of enterprises. To strengthen the financial management of small and medium-sized enterprises, we must first strengthen the thinking of enterprise decision makers? At the same time strengthen the basic work of financial management? Strengthen the construction of internal control system? Strengthen the construction of accounting team? Strengthen the sense of responsibility supervision of accountants. Financial management plays an important role in modern enterprise management system.

What financial personnel can't ignore? So enterprises should constantly improve? Innovate and improve the financial management system? Improve management level? So as to improve the economic benefits of enterprises. Scholar Yang Guang thinks that the characteristics of financial risks of SMEs are determined by their own characteristics? Any financial risk has a gradual presentation? The process of deterioration? Should the whole process of production and operation of small and medium-sized enterprises be tracked and monitored? Find financial risk signals in time? Choose the appropriate method to avoid financial risks according to the specific situation? Let enterprises embark on the track of benign development? Really strong and big. Four. A summary of financial management research of small and medium-sized enterprises in China? The core of financial management is fund management. Take strengthening financial management as an important part of promoting modern enterprise system? Implement it to all functional departments within the enterprise. Because the use of funds involves all aspects of the enterprise? Should business operators change their ideas? Recognize that managing, using and controlling funds is not just the responsibility of the financial department? It is a major event related to all departments and production and operation links of the enterprise. So we have to implement it layer by layer? * * * Both of them contribute to enterprise fund management. Small and medium-sized enterprises have small assets? The ability to resist market risks is not strong? Meanwhile, the financial system is unhealthy? Backward level of financial management? Also affected by the macroeconomic environment and institutional changes, small and medium-sized enterprises in China are generally "short-lived". Among them, the problem of financial management is particularly prominent? Restrict and decide the development of small and medium-sized enterprises? Some experts and scholars have put forward many good opinions on this issue? The government and relevant departments, including enterprises themselves, have also made a lot of efforts? However, the problem of backward financial management of small and medium-sized enterprises has not been well solved. At present, there are two problems in the financial management of SMEs. 1. Weak internal control? The leadership power is not restricted, the financial control is ineffective, the basic management is weak, and the quality of accountants is not high. Second, it is difficult to raise funds due to insufficient funds? Mainly reflected in the high financing cost? High risk? Small and medium-sized enterprises have low credit rating? Existing financial subject factors? There are also financial object factors. Only pay attention to financial management? Can we better improve the internal management system of small and medium-sized enterprises? Reduce enterprise costs? Improve economic efficiency? Conducive to the improvement of credit rating? In order to better finance and raise funds? Conducive to corporate investment? Improve the return on investment, etc. As the owners and operators of small and medium-sized enterprises, shouldn't we just emphasize the support of the government? But should strive to improve their own quality? Learn the management system of modern enterprises? Standardize management. By establishing and perfecting the internal organizational structure? Give full play to the functions of financial management, budget control and supervision? Build a perfect financial accounting system? Hire high-quality accountants? Establish an effective financial supervision system? Strengthen financial control? Improve the level of capital utilization? Strengthen the analysis of accounting information? Steady financial management? Avoid measures such as blind expansion or diversification to continuously improve the financial management level of enterprises? Give full play to the important role of financial management in enterprise management. So what? Should small and medium-sized enterprises be based on a series of favorable policies that the government has already introduced and will soon introduce? Pay close attention to financial management? Give full play to the functions and functions of financial management? So as to develop healthily and steadily in the fierce market competition? Make greater contributions to society.

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