财务管理是现在企业管理的核心,中国加入WTO既是机遇又有挑战,

　　Atpresent,thefinancialmanagementistheheartofthebusinessadministration（enterprisemanagement）.China’sentryintotheWTOmeansitfacesbothopportunitiesandchallenges,

　　而且国际竞争日趋激烈则是不容回避的事实,然而我国中小企业财务管理存在许多困难和问题,难以适应经济全球化和企业本身发展的要求.

　　andit’sunchallengeablefactsthattheinternationalcompetitionsarebecomingincreasinglyacute.Nevertheless,manydifficultiesandproblemsremaininthefinancialmanagementofthemedium-sizedandsmallenterprisesinChina,whichmakesitdifficultforthoseenterprisestoadapteconomicglobalizationanddevelopethemselves.

　　面对这样的形势,中小企业必须转变观念,运用新的财务管理手段,对我国中小企业财务管理存在的问题进行解决,提高中小企业的财务管理水平和经济效益.

　　Faceingwiththissituation,themedium-sizedandsmallenterprisesmustmakechangesintheirviews（concepts）andusenewmethodsoffinancialmanagementsoastotackle（solve）theproblemswhichexistandupgrade（improve）theirfinancialmanagementsaswellaseconomicbenefits.

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