摘要：海南省中小企业财务管理存在很多困难和问题，在建设国际旅游岛之后，中小企业财务管理已难以适应经济国际化和企业本身发展的要求。面对新的形势，中小企业必须转变观念，加强对中小企业财务管理问题的研究，运用新的财务管理手段和方法，加大财务管理力度，使其适应经济环境的变化及建设国际旅游岛的要求，促进中小企业的发展。

　　　本文就海南省中小企业财务管理的现状及其存在的问题进行分析，通过案例分析，并在此基础上探讨解决这些问题的对策。

　　　总之，海南省的中小企业要根据自身特点以及经济环境的特点，建立属于自己的一套财务管理制度，加强资金管理和筹资能力，规范日常营运资金和商品流通的活动，促进企业发展。

关键词： 海南省；财务管理；建设国际旅游岛

Abstract：Hainan province small and medium-sized enterprise financial management exists a lot of difficulty and problem, in the construction of the international tourism island, medium-sized and small enterprises financial management has been difficult to adapt to the economic internationalization and enterprise development requirements. Facing the new situation, small and medium-sized enterprises must change the idea, strengthen the financial management of small and medium enterprises research questions, the use of new financial management means and methods of financial management, increase strength, make it to adapt to the changing economic environment and the construction of international tourism island, promote the development of small and medium-sized enterprises.

　　　In this paper, the financial management of small and medium-sized enterprises in Hainan province the current situation and problems of analysis, through the case analysis, and on this basis of the corresponding countermeasures for solving these problems.

　　　In short, small and medium enterprises in Hainan province according to its own characteristics and economic characteristics of the environment, to establish their own set of financial management system, strengthen the management of capital and financing ability, regulate the daily working capital and commodity circulation, and promote the development of enterprise.

Key Words：Hainan Province；Financial management；The construction of international tourism island