The actuality of middle and small private enterprises is that “slow birth, little growth, quick death and short life”. As viewed from the character of the financial management, they usually have the financial objective with short views and low effectiveness, which is represented from ten aspects. To improve the problems existing in the finical management of middle and small private enterprises, the following aspects including scientific and normative management thinking and management mode, the regulation and system of the financial management, the corporate governance structure and owner structure, the accounting system and professional team, the objective and guarantee model and operation mechanism of the financial management should be strengthened.
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