摘要:自改革開放以來，中國經濟騰飛，中國中小企業也開始蓬勃發展。相對于大企業，改革成本低、操作便利、新機制引入快等特點使得中小企業成為突破口。然而，中小企業也存在其自身所有的不足之處，運作管理流程效率低、組織太過于形式、缺乏有效的績效管理體系、會計信息處理隨意性大等因素成為中小企業發展道路上不得不正視的障礙，也是中國經濟發展所必須克服的問題。因此，加強對中小企業會計管理問題的研究變得十分迫切。中小企業在內部管理、會計核算、信息披露上所擁有的特點，存在什么問題，針對這些存在的問題從會計管理理念、運用現代化管理工具、人才資源和政府多方面的共同努力來解決，在會計管理方面拓寬中小企業的發展道路。

關鍵詞：中小企業；會計管理；對策

Abstract:Since reform and opening-up, the rapid growth of China's economy, the Chinese small and medium-sized enterprise also began to flourish. Relative to the big enterprise, the reform of low cost, operation convenience, introduced new features such as fast medium and small-sized enterprises become the breach. However, small and medium-sized enterprise also has its own all of the deficiencies, operation management process the efficiency is low, the organization too form, the lack of effective performance management system, the accounting information processing factors such as arbitrary as small and medium-sized enterprise development road had to face obstacles and China's economic development has to overcome problems. Therefore, to strengthen the management of small and medium enterprise accounting research become very urgent. Small and medium-sized enterprises in the internal management, accounting, information disclosure on have characteristics, there is what problem, aiming at these problems from accounting management concept, using modern management tool, the human resources and the government of various common efforts to solve, in accounting management of small and medium-sized enterprises to broaden development road.

Key words：Small and medium-sized enterprises;management, countermeasures

　　　會計管理在企業管理中占有重要位置。政府應加大扶持力度，集中資源培養復合型會計人才，建造適于中小企業健康發展的宏觀市場環境。中小企業自身應當重視會計管理在企業營運過程中的作用，并結合自身結構特點和企業戰略目標，分析自我發展優勢與劣勢，建立完善、科學的會計管理體系，充分利用會計管理中反映的信息，不斷調整自身組織結構，加強內部控制監督，實現穩定發展。