Which financial matters are most troubling to entrepreneurs? A recent survey by Comprehensive Business Services, a national accounting and financial-services franchise, found that the managers of 400 small businesses (with revenues from $100,000 to $1 million) put insurance and taxes way ahead of other financial concerns, including the quest for funding. The financial issue and the percentage who ranked it a major concern:

Insurance 73%

Federal taxes 71%

State & local taxes 59%

Coping with current economic climate 55%

Workers' compensation 53%

Current interest rates 38%

Obtaining funds 36%

Accounting systems & requirements 32%

Source: Comprehensive Business Services, Carlsbad, Calif., September 1995.

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