摘要:With the development of China's market economy and the open of financial market,more and more people realise deeply,the enterprise wants to survive and develop,must pay attention to financial management.Enterprises,especially the small and medium-sized enterprises with innovative business philosophy,flexible operation mechanism and diversified mode of operation,become our country economy as a of development main force.But look from current actual condition,numerous enterprise 's financial management concepts and management methods have the erroneous zone,the problem directly affects the improvement of enterprise performance,even to the enterprise future development and growth.Medium and small enterprise financing should be clear positioning,market segments,to promote the financial management to a strategic height is the survival of the business.%伴随着我国市场经济的发展和金融市场的全面开放,人们越来越深刻地认识到,企业要生存、要发展,必须重视理财。企业,尤其是中小企业以其创新的经营理念,灵活的经营机制和多样的经营方式,成为我国经济发展的一支主力军。但从目前的实际情况看,众多企业的理财观念及理财方法存在着误区,所存在的问题直接影响到企业业绩的提高,甚至关系到企业未来的发展与壮大。中小企业理财应该明确定位、细分市场、把倡导理财提高到战略的高度才是企业的生存之道。