译文（字数 3364）：

马来西亚中小企业优势和劣势：财务管理视角

摘要

在马来西亚，97.3%的商业活动由中小企业完成(SMEs)，这些企业雇佣了这个国家52.7%的劳动力。通过国际贸易和工业部以及其下属机构，马来西亚政府使用各种方式、竭力帮助中小企业指定稳健的财务策略。本篇论文旨在分析中小企业面临的优势与劣势，从而帮助他们制定最优的财务计划。35家愿意参与这项研究的中小企业接受了我们的半结构式的访谈。研究发现，资金成为中小企业处在优势和劣势的关键因素。没有负债可以降低商业活动的风险，因为没有出资方的限制，企业管理者更容易没有顾虑的做出决策。研究同时揭示，资金不足是中小企业的一个非常严重的问题，这可能是由于融资困难导致的。尽管这个研究结果应该引起足够的重视，然而，为了在未来的新的商业挑战中生存下来，财务管理至关重要。

外文原文（字符数 11412）：

外文出处：Norasikin Salikin,Norailis Ab Wahab,Izlawanie Muhammad. Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives[J]. Procedia - Social and Behavioral Sciences,2014,129:

Strengths and Weaknesses among Malaysian SMEs: Financial Management Perspectives

Abstract 

In Malaysia, 97.3% of business establishments are comprised of small and medium enterprises (SMEs) which account for about 52.7% of total employment that is generated in the country. Malaysian government through the Ministry of International Trade and Industry (MITI) and its agencies works hard on assisting SMEs through various activities to promote exposures on prudent financial management. This paper aims to identify the financial strengths and weaknesses face by SMEs in helping those entities to plan appropriate financial management programme. Semistructured interviews were conducted among thirty five SMEs that are willing to participate voluntarily. This study found that capital is the key elements in both strengths and weakness among SMEs. Running the business without any external capital (loan) reducing the financial risk of the business. It will be easier for the managers to make business decisions without any constraint as there is no limitation set by fund provider. The study also revealed capital insufficiency is the crucial problems among SMEs which might due to the difficulties to obtain external fund. Although the results should be taken with caution, nevertheless financial management is vital in order to face new business challenges as well as for the survival of the business in the future.