中小企业一直是我国经济和社会发展的重要组成部分，也是很多会计师事务所的主要市场。然而中小企业受各种条件制约，在获取物质资源和信息资源、增强经营管理和理财能力等方面大都存在困难和弱点，急需社会各方给予解决和扶持，其中财务管理方面的问题又往往成为困扰中小企业 SMEs have always been an important part of China’s economic and social development. They are also the major markets for many accounting firms. However, SMEs are subject to various conditions, most of them have difficulties and weaknesses in obtaining material resources and information resources, enhancing management and financial management capabilities, and urgently need to be resolved and supported by all sectors of society. Financial management problems are often troubling Small and medium enterprises