Abstract :Medium - small enterprises is an important part of national economy , but there exists the occasion in the financialmanagement of medium - small enterprises which is not in accordance with its own development and market economy because ofsuch factors as small production scale , low capital and technological composition , great influence from traditional systems andexternal macro economy. It is not practical to solve the problem with the development of enterprises themselves , and all forcesmust be joined. On the one hand , the government can provide legislative and financial support for medium - small enterprises ,establish perfect service and monitoring systems , and create economic environment suitable for the development of medium -small enterprises. On the other hand , enterprises must improve themselves to establish scientific financial management concept.
Key words :Medium - small enterprises ; financial management ; financing