（壹）融資困難，周轉資金不足，使財務管理成斷源之湖。
目前，我國民營企業初步建立了較為獨立、渠道多元的融資體系，但是，融資難、擔保難，仍然是制約民營企業發展的最突出的問題，主要問題是：第壹，負債過多，融資成本高，風險大，造成民營企業信用等級低，資信相對較差。第二，大多數民營企業是非大型企業，有些銀行受傳統觀念和行政幹預的影響，對其貸款不夠熱心。第三，中介機構不健全，缺乏專門為民營企業貸款服務的金融中介機構和貸款擔保機構。
分析其主要原因表現在兩個方面：壹是金融業對民營企業的信貸支持不夠。我國金融系統從設置到服務項目，大都是以大企業為服務對象，民營企業的信貸服務往往被忽視。由於貸款難，生產經營過程中所需資金不足，極大制約了民營企業的發展。有的民營企業，雖存在暫時困難，但銀行壹旦支持就能起死回生；二是民營企業的融資渠道單壹，難以適應市場需求的變化。由於有的民營企業，在既得不到銀行的貸款支持，又不具有自我融資或向社會公開融資能力，無形中，加強企業財務管理也就成了壹句空話，財務管理也就成了斷源之湖。
（二）財務控制薄弱，缺乏科學性，使財務管理舉步艱難。
大部分民營企業存在財務控制環節薄弱，而且對加強財務管理方面不夠重視，沒有從真正意義上理解財務管理在企業中的地位。主要問題有：壹是資金管理不嚴，財務控制薄弱，造成資金閑置或不足。二是應收賬款周轉緩慢，造成資金回收困難。三是存貨控制薄弱，造成資金呆滯。四是重錢輕物，資產流失嚴重。
分析其原因主要是：壹是有些民營企業認為現金越多越好，致使大量現金未參加周轉，有的是資金缺少計劃安排，過量購置不動產，而使企業無法應付經營急需的資金，陷入財務困境。二是沒有建立嚴格的賒銷政策，缺乏有力的摧收措施，應收款不能兌現或形成呆賬。三是很多民營企業月末存貨占用資金往往超過其營業額的兩倍以上，造成資金呆滯周轉失靈。四是不少民營企業管理者，對原材料、半成品、固定資產等管理不到位，出了問題無人追究，資產浪費嚴重。分析以上原因，最重要的是因為企業上層領導財務管理觀念落後，缺乏科學性，在思想上沒有真正理解財務管理對做大做強壹個企業所起到的作用，沒有將財務管理納入企業管理的有效機制中，缺乏現代財務管理觀念，使財務管理失去了它在企業管理中應有的地位和作用，舉步艱難。
（三）管理模式疆化，管理觀念陳舊，使財務管理暗然失色。
由於長期以來在思想上受到舊的財務制度的約束，企業管理人員的觀念比較滯後。主要問題有：壹是企業的投資者同時就是經營者。二是企業管理者的管理能力和管理素質差，管理思想落後。
分析其原因主要是：民營企業典型的管理模式是所有權和經營權高度統壹，企業的投資者同時就是經營者，這種模式勢必給企業的財務管理帶來負面影響，民營企業中相當壹部分屬於個體私營性質，在這些企業中，企業領導者集權現象嚴重，並且對財務管理的理論方法缺乏應有的認識和研究，致使其職責不分，越權行事，造成財務管理混亂，財務監核不嚴，會計人員獨舟難行，想規範管理很難。大部分企業沒有或無法建立內部審計部門，即使有，也很難保證內部審計的獨立性。另外，有些企業沒有將財務管理納入企業管理的有效機制中，缺乏現代財務管理觀念，多數民營企業家尚未建立起諸如時間價值、風險價值、邊際成本、機會成本等科學管理的概念，由於管理模式疆化，管理觀念陳舊，使財務管理暗然失色，失去了它在企業管理中應有的地位和作用。
First, the privately operated enterprise the question and the reasonanalysis which exists in the financial control As everybody knows, business management including productionmanagement, marketing management and financial control and so on manyaspects, but the financial control is the enterprise entire managementsystem core, enterprise's financial control goal is a goal which theenterprise pursues. Obviously, only has take the financial control asthe center, the coordination operates management system each aspect,can effectively strengthen the business management, the promotionenterprise develops.Said from the nation that, the privately operated enterprise quantitymultitudinous, distributed is widespread, the characteristicrespectively differently, in addition receives the macroscopiceconomic environment and the system influence, the privately operatedenterprise was strengthening the financial control aspect to meet thecertain resistance, for example: The policy "the discrimination"causes the privately operated enterprise and the major industry cannotthe fair competition, the local authority, the profession controlsection's intervention, causes the privately operated enterprise thefinancial control goal short-term, again is main is the privatelyoperated enterprise financial control owner's influence oversized andso on some subjective factors existences, causes the financial controlthe importance to neglect. Therefore, in its financial control existsquestion also many and varied, I believed, at present the universalexistence question and the reason mainly have: .
(1) financing difficulty, the revolving fund is insufficient, causeslake of the financial control Cheng Duanyuan. At present, the our country privately operated enterprise initiallyestablished has been independent, the channel many Yuan financingsystem, but, financed difficultly, to guarantee difficultly, still wasthe most prominent question which the restriction privately operatedenterprise developed, the main question was: First, is in debtexcessively many, financing cost high, risk big, creates the privatelyoperated enterprise credit rank low, helps the letter relatively to beworse. Second, the majority privately operated enterprise right andwrong major industry, some banks the traditional ideas and theadministrative intervention influence, insufficiently are warm-heartedto its loan. Third, the facilitating agency is not perfect, lacksspecially the financial facilitating agency and the loan guaranteeorganization which serves for the privately operated enterprise loan. Analyzes its main reason to display in two aspects: One is the financeindustry is insufficient to the privately operated enterprise's creditaid. Our country finance system from establishes to the serviceproject, mostly is take the big enterprise as the service object, theprivately operated enterprise's credit service is often neglected.Because the loan is difficult, in the production management processneeds the fund to be insufficient, enormously has restricted theprivately operated enterprise's development. Some privately operatedenterprises, although exists temporarily difficultly, but the bankonce supports can bring back to life; Two is the privately operatedenterprise's financing channel is unitary, adapts the market demandchange with difficulty. As a result of some privately operatedenterprises, in both cannot obtain the bank the loan support, and doesnot have self- financing or to the social public financing ability,imperceptibly, strengthened the enterprise financial control also tobecome an empty talk, the financial control has also become mediateslake of the source.
(2) financial control is weak, lacks the scientific nature, causes thefinancial control to take a step difficultly. The majority of privately operated enterprises have the financialcontrol link to be weak, moreover to strengthens the financial controlaspect insufficiently to take, has not understood the financialcontrol from the true significance in enterprise's status. The mainquestion includes: One is the fund management is lax, financialcontrol weak, creates the fund to leave unused or to be insufficient.Two is the receivable account funds turnover is slow, causes the fundrecycling difficulty. Three, the inventory control is weak, createsthe fund delay. Four is re- Qian Qingwu, the property drainsseriously. Analyzes its reason mainly is: One is some privately operatedenterprises thought cash more the better, causes the massive cashesnot to participate in the turnover, some are the fund lacks the planarrangement, excessive purchase real estate, but causes the enterpriseto be unable to deal with the management urgently needed fund, fallsinto the financial difficult position. Two is does not have theestablishment strict selling on credit policy, lacks powerfullydestroys receives the measure, should receive money cannot cash orform the dull account. Three is very many privately operatedenterprises end of the month the goods in stock takes the fund oftento surpass its turnover above two times, creates the fund delayturnover to malfunction. Four is many privately operated enterprisessuperintendents, to management and so on raw material, half-finishedproduct, fixed asset did not arrive, leaves question nobody toinvestigate, the property waste was serious. Above analyzes thereason, most importantly because the enterprise upper formationleadership financial control idea is backward, lacks the scientificnature, the untrue understanding financial control to does in thethought greatly makes the role which the strong enterprise plays, hasnot bought into line with the financial control the businessmanagement in the effective mechanism, lacks the modern financialcontrol idea, caused the financial control to lose it the status andthe function which should have in the business management, took a stepdifficultly.
3) management pattern boundary, manages the idea obsoletely, causesthe financial control to be dark however 失色. Because receives the old financial system since long ago in thethought the restraint, business management personnel's idea comparisonlag. The main question includes: One is at the same time enterprise'sinvestor is the operator. Two is the enterprise superintendent'smanagement ability and the management quality bad, manages the thoughtto be backward. Analyzes its reason mainly is: The privately operated enterprise modelmanagement pattern is the property rights and the operating righthighly unifies, at the same time enterprise's investors is theoperator, this kind of pattern inevitably will give the enterprise thefinancial control to bring the negative influence, in the privatelyoperated enterprise quite a part will belong to the individual tooperate privately the nature, in these enterprises, enterprise leadercentralization phenomenon serious, and will lack the understanding andthe research to the financial control theory method which will besupposed to have, will cause its responsibility not to divide, exceedsauthority to handle affairs, creates the financial control chaotic,the finance will supervise the nucleus not to be lax, accountant thepersonnel alone boat difficult line, to think the standard managementwill be very difficult. The majority of enterprises not or are unableto establish the interior auditing department, even if has, also isvery difficult to guarantee the internal audit the independence.Moreover, some enterprises have not bought into line with thefinancial control the business management in the effective mechanism,lacks the modern financial control idea, the most privateenterpreneurs not yet establish such as scientific management the andso on time value, risk value, marginal cost, opportunity cost concept,as a result of the management pattern boundary, manages the ideaobsoletely, causes the financial control to be dark however 失色,has lost it the status and the function which should have in thebusiness management.