摘要:在国际经济一体化的现在，中小企业得到了更好的发展空间，产品市场更加广阔，通常收益与风险是成正比的，企业在利润增加的同时，风险也随之增大，这就要求企业有一定的抗风险能力。目前，中小企业面临着管理体制落后，投资模式单一，融资困难，管理者财务管理思想落后等一系列问题。完善中小企业的财务管理制度，使企业在激烈的竞争环境中稳步发展。

　　　本文首先是介绍了中小企业财务管理的相关理论，接着，选取吴忠仪表厂作为研究对象，从总体上介绍吴忠仪表厂在财务管理的现状，具体分析该企业在投资、融资、营运，利润分配四大经济活动中存在的问题。最后，针对该企业的财务管理意识和制度的混乱、融资渠道比较单一、投资结构不科学、分配方法不合理等问题提出相应的解决对策。

关键词 中小企业；财务管理；账龄分析法；存货经济批量模型

Abstract:　Now in the international economic integration, the small and medium-sized enterprises get better development space, more broad product market, usually is proportional to the benefit and risk, along with the increase of the enterprise the profits, risks also increase, which requires the enterprise has certain anti-risk ability. At present, the small and medium-sized enterprises facing backward management system, single investment mode, financing difficulties, management backward thinking and a series of problems in financial management. To perfect the small and medium-sized enterprise financial management system, make the enterprise develop steadily in the fierce competition environment.

　　　This paper mainly in view of the hui instrument and meter plant status question research of financial management, the paper mainly through the following several aspects: first is introduced the small and medium-sized enterprise financial management related theory, on the whole introduces the hui instrument and meter plant in the situation and existing problems of financial management work, specifically in investment, financing, production and business operation, profit distribution four big problems in economic activities. Second is according to the problems discovered in the enterprise put forward Suggestions and countermeasures, etc. In general small and medium-sized enterprise financial management work is not perfect, subject research covers the range is wide, so in many places just do a simple introduction and clear, concise, detailed slightly proper.

Keywords  Small and Medium-sized enterprises  The Financial management     Aging of accounts  Inventory model of economic batch