摘要
随着市场竞争的加剧和企业发展的需要，中小企业重组已成为其转型升级、优化资源配置的重要途径。然而，在重组过程中，中小企业面临着诸多财务问题，如资金短缺、融资困难、财务结构不合理、财务报表失真等，这些问题严重制约了重组的顺利进行和企业的健康发展。为了解决这些问题，中小企业需要采取一系列对策。首先，加强资金管理，优化现金流管理，拓展融资渠道，确保重组过程中的资金需求得到满足。其次，调整财务结构，降低负债比例，提高流动性，降低财务风险。同时，提高财务透明度，加强内部审计和外部审计，确保财务信息的真实性和准确性。此外，中小企业还应妥善处理税务问题，避免不必要的税务风险，降低税务成本。针对财务风险评估不足的问题，中小企业应建立完善的财务风险评估体系，全面评估重组过程中可能面临的财务风险，并制定相应的风险应对策略。为了提高资产估值的准确性，中小企业可以引入专业的资产评估机构，对企业的资产进行全面、准确的评估。
关键词：中小企业；重组；财务问题
Abstract
With the intensification of market competition and the need of enterprise development, the restructuring of smes has become an important way for their transformation and upgrading and optimizing resource allocation. However, in the process of restructuring, small and medium-sized enterprises are faced with many financial problems, such as capital shortage, financing difficulties, unreasonable financial structure, distortion of financial statements, etc., these problems seriously restrict the smooth progress of restructuring and the healthy development of enterprises. In order to solve these problems, smes need to take a series of countermeasures. First of all, strengthen fund management, optimize cash flow management, expand financing channels, and ensure that the capital needs in the restructuring process are met. Secondly, adjust the financial structure, reduce the ratio of debt, improve liquidity, and reduce financial risks. At the same time, improve financial transparency, strengthen internal audit and external audit, to ensure the authenticity and accuracy of financial information. In addition, smes should also properly deal with tax issues, avoid unnecessary tax risks, and reduce tax costs. In view of the problem of insufficient financial risk assessment, small and medium-sized enterprises should establish a sound financial risk assessment system, comprehensively evaluate the financial risks they may face in the restructuring process, and formulate corresponding risk response strategies. In order to improve the accuracy of asset valuation, small and medium-sized enterprises can introduce professional asset appraisal institutions to conduct a comprehensive and accurate evaluation of their assets.
Keywords：minor enterprises;recombine; financial problem
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、中小企业重组相关概述 3
（一）中小企业重组的定义 3
（二）中小企业重组的特点 3
（三）中小企业重组的流程 3
三、中小企业重组的动因分析 5
（一）市场环境的变化 5
（二）企业经营策略的调整 5
（三）法律法规的推动 5
四、中小企业重组中的财务问题 7
（一）资金短缺与融资困难 7
（二）财务结构不合理 7
（三）财务报表失真与透明度不足 7
五、中小企业重组财务问题的对策分析 9
（一）加强资金管理 9
（二）调整财务结构 9
（三）提高财务透明度 9
结 论 11
参考文献 12
