财务管理是企业管理的永恒课题,2011年我国《中小企业划型标准规定》颁布并实施,对我国中小企业财务管理形成指引。但现下中小企业企业财务管理机构设置问题仍然存在。本文以此为基点,对中小企业划型标准下的财务机构设置和财务功能进行研究与探讨。 Financial management is the eternal issue of business management. In 2011, China’s “Provisions on SME Standardization” was promulgated and implemented, forming a guideline for the financial management of SMEs in China. However, the problem of setting up financial management institutions for SMEs still exists. Based on this, this paper studies and discusses the setting of financial institutions and financial functions under the criteria of SME.