SMEs are an important part of the national economy, play a decisive role in promoting economic development and social stability. At present, our country small and medium-sized enterprise has nearly 1000, accounting for 99% of the total number of enterprises, it provides total industrial output value and profits accounted for the national total of60% and 40%, and provides about 75% of urban employment opportunities, become the main source of fiscal incomeand below county. But because of its small size output, lower capital and technologies, the traditional system and external factors such as macro-economic impact, the financial management of SMEs in the existence of their own development and the market economy are not suited to the situation, according to the "Beipiao city mining" as an example, the problems of financing difficulties, financial control is weak, rigid management model put forward the positive government funds, management, strict accounting methods, strengthen the improvement countermeasures to solve the accounting team construction.
Keywords: small and medium-sized enterprises; accounting treatment; financial management