本文旨在综合中小企业管理会计的现有知识,并就如何运用管理会计进行管理提供具体建议。通过对之前的相关文献进行阅读,综合结果,并确定研究差距。通过对中小企业的比较,分别解释了环境,工作人员和组织因素如何影响中小企业对管理会计系统的使用,并且发现中小企业的绩效总体上受益于适当的管理会计系统的应用,并以此得出结论。 The purpose of this article is to synthesize the existing knowledge of SME management accounting and to provide concrete advice on how to apply management accounting. By reading the relevant literature before, synthesize the results and identify the research gaps. Through the comparison of SMEs, it explains how environment, staff and organizational factors affect the use of SMEs in management accounting system respectively, and finds that the performance of SMEs generally benefits from the application of appropriate management accounting system Conclusion.