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一是中小企业投资所需资金短缺，银行和其它金融机构是中小企业资金的主要来源，但中小企业吸引金融机构的投资或借款比较困难，银行即使同意向中小企业贷款，也因高风险而提高贷款利率，从而增加了中小企业融资的成本，二是追求短期目标，由于自身规模较小，贷款投资所占的比例比大企业多得多，所面临的面险也更大，他们总是尽快收回投资，很少考虑扩展自身规模，三是投资盲目性，投资方向难以把握。

First, the investment needs of SMEs shortage of funds , banks and other financial institutions are the main source of finance for SMEs , but SMEs to attract financial institution's investment or borrowing more difficult, even if the bank agrees to lend to SMEs , but also because of the high risk and improve lending rates, thereby increasing the cost of financing for SMEs , the second is the pursuit of short-term goals , due to its small size , the proportion of loans invested much more than large enterprises , the surface facing the risk is greater, as soon as they are always recover the investment, with little regard expand their scale , three investment blindness , investment direction is difficult to grasp .

企业财会管理人才缺乏，管理力量薄弱，财务会计工作质量差，目前中小企业的财务会计工作人才严重短缺，各企业具体情况不同，其中，有的空岗缺员，无法实现内部牵制，有的在岗财会人员素质差、能力差，无法做好其本职工作，有的财会人员是低薪聘用的兼职人员，其单纯完成记账、报账任务，应付税检部门了事，如此等等.

Lack of corporate Accounting and management talent , management is weak, the poor quality of financial accounting , financial accounting SMEs currently a serious shortage of talent , the specific circumstances of each enterprise are different, in which some Kong Gang lack of staff , internal restraints can not be achieved , and some in the post accountants quality is poor, poor, unable to do their own work , and some low-paid accountants are employed part-time staff , and its simple to complete billing, reimbursement task , due to tax inspection department trouble , and so on , it is difficult to ensure the quality of corporate financial accounting work , did not do on the financial activities of scientific prediction decision making, planning , control, supervision , inspection and analysis and evaluation and other aspects of management . In these enterprises are prevalent : big blind financial activities of enterprises , accounting speak effective, but only satisfied formalism , going through the motions , to meet Foreign reports, financial and accounting management did not play its due role .

Internal financial and accounting management mechanism is not perfect , the lack of financial and accounting management objectives and braking force. Currently, most SMEs do not brake effectively establish a sound financial and accounting management of the internal financial and accounting management mechanism, but only limited by the small number of staff simply for bookkeeping, afterwards, the need to deal with external reimbursement , leaving financial and accounting work of the " management " performance far not play .

Accounting fraud , illegal serious . As weak financial and accounting management , internal financial and accounting management mechanism is not perfect , coupled with external oversight ineffective , resulting in corporate accounting serious violation of regulations , seriously interfere with our normal social and economic order , and cause confusion in accounting order , but also affected the SMEs healthy development of its important role in the national economy .

[ Case ] Lee CPA audit Huaxing Company 2003 annual financial statements , and found only Huaxing company prepared balance sheet and income statement , and cash flow without Statements . CPA recommends Huaxing Company in ac