On the Problems of Management Accounting in Small and Medium-sized Enterprises and Its Countermeasures

Since China accessed to WTO, small and medium-sized enterprises encountered unprecedented opportunities for development, but they also faced with severe challenges. The core issue of f small and medium-sized enterprises is the existence, and the key to maintain the survival of small and medium-sized enterprises is financial management. However, most small and medium enterprises neglect the real role of financial management of improving the long-term economic efficiency of enterprises. Financial department just reflects the basic functions of accounting and supervision, and neglects the function of management accounting. In this paper, through the enterprise case analysis, the problems in the management accounting of small and medium-sized enterprises are expounded, and the countermeasures of playing the role of management accounting in small and medium-sized enterprises in China.