财务管理是企业管理的重要组成部分,它渗透到企业的各个领域、各个环节之中。财务管理直接关系到企业的生存与发展,从某种意义上说,财务管理是企业可持续发展的一个关键。中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的促进作 Financial management is an important part of business management, it infiltrates into all areas of enterprises, all aspects. Financial management is directly related to the survival and development of enterprises. In a sense, financial management is one of the keys to the sustainable development of enterprises. Small and medium-sized enterprises are an important part of the national economy and play an important role in promoting economic development and social stability.