会计管理是中小企业一切管理活动的基础,是中小企业管理的中心环节。因此,加强对中小企业会计管理问题的研究显得十分迫切。本文首先阐述了会计管理的职能,其次,分析了中小企业会计管理存在的问题,同时,从加强全员法制教育,提高法制意识;增强会计基础工作,实行内部牵制制度,不相容职务分离;健全中小企业会计机构,加强中小企业会计人员培训;加强中小企业领导者会计管理意识;优化企业财务结构等方面就如何加强中小企业会计管理进行了深入的思考,具有一定的参考价值。 Accounting management is the foundation of all management activities of SMEs, SME management is the central link. Therefore, it is very urgent to strengthen the research on the accounting management of SMEs. At the same time, from strengthening the legal education of the entire staff and raising awareness of the legal system; strengthening the basic work of accounting, carrying out the internal containment system and separating the incompatible positions; second, analyzing the problems existing in the accounting management of SMEs; SMEs accounting agencies to improve and strengthen accountant training for SMEs; SME leaders to strengthen accounting management awareness; optimize the financial structure of enterprises on how to strengthen SME accounting management in-depth thinking, with some reference value.