中文摘要：

中小企业是我国国民经济的重要组成部分,而优质的财务管理水平,是中小企业发展的重要保障.当前中小企业的财务管理决策主要弊病归结于筹资渠道不畅、投资水平不高、日常财务工作专业性不强.因此,着手营造良好的筹融资环境、提高管理者的投资技能、加强中小企业财务管理团队的培养至关重要.

英文摘要：

The premium financial management level is an important guarantee for the development of middle and small-sized enterprises which are crucial parts of our national economy.The main problems for the financial management decision of middle and small-sized enterprises can be attributed to unsmooth fund-raising channels, low investment levels and unprofessional daily financial work.Therefore, it is extremely urgent to create a favorable financing environment to improve the managers＆#39; investment skills and to strengthen the training of the financial management team.