摘要:对中小企业来说，如果2009年是最困难的一年，2010年是最复杂的一年，那么2011年则是最纠结的一年。 2011这一年世界经济形势总体严峻复杂，国内外环境变化对中国外贸的影响还在继续发展，中国贸易顺差连续三年下降。在国内通胀压力加大及国家紧缩货币政策的大背景下，中小企业普遍遭遇“三荒”：由于贷款难、贷款成本高带来的“资金荒”；由于物价普涨、原料价格大幅上涨带来的“原料荒”；由于劳动力结构性短缺、技术工人缺乏所导致的“招工荒”。多重压力叠加，我国中小企业迎来新一轮冲击，而企业良好的财务管理是应对困难的重要方法之一。

　　　本文从实际出发，为管理者提供一些建议,帮助其走出困境。以此为目的，通过查阅书籍和网上搜集数据,询问老师,与同学讨论等,着手于中小企业财务管理应用的现状分析以及从中发现存在的制度漏洞等难题，提出解决问题的可行性建议，如建立完善的财务管理制度等,研究结果就是提高中小型企业生存能力和经济效益。

关键词: 财务管理,中小型企业,低碳经济

Abstract:To medium and small businesses, if 2009 is one of the most difficult years, 2010 is the most complex of the year, so 2011 is a year the most tangled. 2011 this year world economic situation is overall grim and complicated, change of domestic and international environment 's influence on China foreign trade continues to grow, China's trade surplus dropped for three consecutive years. In the domestic inflation pressures and the national monetary tightening in the background, small and medium-sized enterprises generally encountered" three waste": because the loan is difficult, the loan cost high brought" capital shortage"; because prices Puzhang, rising raw materials prices brought about by the" raw materials shortage"; as a result of a structural shortage of labor, technical workers lack in" hire shortage". Multiple pressure superposition, our country small and medium-sized enterprise to usher in a new round of shock, and good corporate financial management is one of the important methods to deal with difficulties.

　　　This article embarks from the reality, to help managers to walk out of predicament. For this purpose, through consulting books and online data collection, started in the financial management of small and medium enterprises application situation analysis and find out the existing problems, propose solutions to problems the feasibility of the proposed research results, is to improve the survival of small and medium enterprises ability and economic benefits.

Key words：Financial management,Small and medium sized enterprises,Low carbon economy