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scope of defects is not clear , especially for accrued expenses and prepaid expenses , the use of deferred asset account is unsystematic , with confusion , and many do not belong to the subject accounting contents are the subject accounting , while many fraud cases and unreasonable costs are hidden in these projects , resulting accounting information distortion. In addition, as small and medium size limitations , accounting personnel and more than one job , many incompatible work done by one person , leading to the possibility of fraud and error to complete .

At present , China's small and medium enterprises , a considerable part of the neglect of the central position of financial management , management, rigid thinking behind the enterprise management limited to the production and operation management structure among corporate financial management role not been fully exploited on the other hand , due to changes in the macroeconomic environment and institutional impact of SMEs in strengthening the financial management of the obstacles encountered , for example, the policy of discrimination so that SMEs and large enterprises can not be fair competition , a large number of local government intervention in industry management departments , so that SMEs financial short-term management objectives , financial management by corporate leaders too much influence and so on.

SMEs in China has the following characteristics :
1 . Investment entities and diverse ownership structure , non- state-owned enterprises as the mainstay , the decision of the current SME development work should take priority.
(2) the high labor intensity , polarization prominent, determines the current SME development focuses on " second pioneering ."
3 uneven development , regional concentration advantages , the decision of the current SME promotion to distinguish characteristics of the easier issues first , in order to point .

SMEs in the separation of management and ownership is far less obvious than large enterprises , especially small and medium enterprises , private enterprises and investors is the operator , the family property business property and personal situations occur frequently occupied with each other , to create difficulties for accounting work .
Set in the corporate accounting bodies , and some owned small businesses simply do not set up accounting institutions , and some companies even set up accounting agencies, is generally level is unclear , the division of labor is less clear . In accounting personnel appointments , and small businesses the most common practice is to appoint his new genus as cashier, external " experts " as a part-time accounting , these people are working in the tax department , there are state-owned enterprise financial management personnel, CPAs personnel , etc., generally do regularly account. Some corporate managers are willing to hire accounting staff ability , but because of its growth prospects of SMEs and social get less people recognize and poor job security , making it attractive for outstanding accounting personnel far less big business. Accounting practitioners and regulatory assessment of qualification are also many problems , serious accounting undocumented posts , accounting manager does not have the professional and technical qualifications of the phenomenon abound. Follow-up education and training of accounting personnel