企业的经济决策离不开会计信息的支持。简单地说,没有会计信息,那么企业的一切经济决策将必定失败。但是也不能过于依赖会计信息,应该正确地看待会计信息,特别是对其存在的局限性,一定要引起会计信息的提供者与使用者的重视。本文通过对中小企业会计信息的特点进行简要了解,提出了中小企业会计信息存在的局限性,并对此提出了相应的对策,希望对中小企业会计信息的发展有指导作用。 Economic decision-making enterprises can not do without the support of accounting information. Simply put, without accounting information, then all the economic decisions of the enterprise will fail. However, we should not rely too much on accounting information, we should correctly treat accounting information, especially its limitations, it must cause the attention of the providers and users of accounting information. Based on a brief understanding of the characteristics of SMEs accounting information, this paper puts forward the limitations of accounting information for SMEs, and put forward corresponding countermeasures in this regard, hoping to guide the development of SMEs accounting information.