摘要:当今是一个战略制胜的年代，没有合适战略的企业是很难在这个瞬息万变的大环境中发展的，因此，制定财务战略势在必行。中小企业作为国民经济中的重要组成部分，对经济发展和社会稳定起着举足轻重的作用，但由于中小企业存在的一些问题，如抵御风险能力较弱、资源相对缺乏、经营能力不足、投资失误率较高等等，严重影响了其发展，故中小企业制定一个合适的财务战略，合理配置有限资源显得尤为重要。

　　　本文以中小企业的界定和财务战略的内涵、作用为起点，针对中小企业的发展现状，分析其所处的经营环境和存在的财务问题，结合财务战略制定的方法，提出一个较为全面的解决方案。

关键词: 中小企业；财务战略；环境分析；财务问题；战略规划

Abstract:Nowadays in the era of strategic victory, enterprises would difficult to develop during the constantly changing overall environment without strategy. Therefore, it is imperative to prepare financial strategy. In addition, as a significant part of national economy, small and medium-sized enterprises play a crucial role in the promotion of economic development and social stability. However, these enterprise exist a number of problems such as the weak ability of risk resisting, the relative shortage of resources, the higher error probability of investment and etc. All of these factors would influence on their developmental prospects seriously, and in this situation, it is particularly important to formulate appropriate financial strategy and rational configuration of limited resources for these enterprises.

　　　This paper will describe definition of small and medium-sized enterprises as well as connotation and function of financial strategy as beginning. Furthermore it directs at developing status on small and medium-sized enterprises and analyzes the economic environment and serious financial problems as well as presents a comprehensive strategic planning which combine with methods of financial strategy formulating to assist small and medium-sized enterprises.

Key Words：Small and medium-sized enterprises；Financial Strategy；Environmental Analysis；Financial Problems；Strategy Planning

　　　随着社会经济改革发展，中小企业成为推动国民经济快速发展，构建市场经济主体，促进社会稳定的基础力量，并且在确保国民经济适度增长、缓解就业压力、实现科教兴国、优化经济结构等方面，发挥着越来越重要的作用，但由于中国当前独特的经济体制和中小企业自身的缺陷，如实力薄弱、资金不足等，使中小企业的发展面临许多困难。而统观当今时代，财务战略在企业发展中发挥着重大促进作用，中小企业在资源相对缺乏的情况下，制定一个合适的财务战略，从而依其合理配置有限的资源，对于其化解发展中的困难显得十分重要，因此研究中小企业的财务战略问题极有迫切性。