由于大多数中小企业的产出规模小、资本和技术力量薄弱,加上传统体制和外部宏观经济的影响,使其在财务管理方面存在着与自身发展和市场经济均不适应的情况。 Because most small and medium-sized enterprises have small output and weak capital and technological capabilities, coupled with the influence of the traditional system and external macroeconomy, they have some problems in their financial management that are incompatible with their own development and market economy.