In small and medium-sized enterprises, there is a common phenomenon, that is, managers do not have a precise understanding of their company’s financial situation, so their perceptions of the actual business situation as if it were like a layer of fog covered eyes, they do not know how much money they earned, do not know how much money they owed or how much money others owed themselves in exact numbers, only a roughly estimated amount. There is no doubt that this is a long-term development problem of the enterprise that must be resolved, however, small and medium-sized enterprises are faced with the pressure of survival and trivialities, to solve this problem is not all “willingness” problem, after all, quite a lot of cases is “can and can not” problem.

There’s another extreme case, where managers pay too much attention to the numbers in the three financial tables, their over-emphasis and demands for the financial indicators would easily cause the decision makers to be short-term indicators oriented, and ignore the object laws and practical goals of company development. This is an understandable phenomenon. As for me, my goal for the company running is to gain perpetual operation, so the long-termism is mandatory, it needs to be made clear that financial indicators are there to help me understand the current operations of the business and to help me make better decisions rather than to guide me directly in making decisions.

在中小企业中存在一个普遍现象，即管理人员由于对财务的把握不精准、理解不到位，所以对于实际经营情况的感知仿佛就像蒙着一层迷雾，看不真切，不知道自己赚了多少钱，也不知道自己欠了多少钱或者别人欠了自己多少钱，毋庸置疑这是一个企业长期发展所必须要解决的问题，然而中小企业面临存亡压力及琐事缠身，解决这个问题也并非全是“愿不愿意”的问题，毕竟相当多的情况下是“能与不能”的问题。

但是通过对财务三表的分析，以及对于财务指标的过分看重和要求，将很容易导致企业决策者以短期指标为导向而快速改善公司经营状况，从而导致急功近利目光短浅，这是可以理解的现象，但是我个人经营企业的目标是为了能永续经营，因此必须具有长期主义思维，需要明确财务指标是为了帮助我了解企业的当期经营情况，帮助我更好的做决策而不是直接指导我做决策。

对于落实财务管理这方面需要我进行长期的思考与坚持，在不断的更新中找到属于自己企业的模式。