Sincereformandopening-up,smallandmedium-sizedenterprisesmoreandmoreshowssurprisingvigorandvitality,peremptoryhasbecomepromotesustained,rapidandsounddevelopmentofthenationaleconomyoftheimportantstrengthandthepillar.Inpracticalwork,aconsiderablenumberofthesmallandmedium-sizedenterprisesforitsownparticularity,makingaccountingworklevelnotcongruentwithitseconomicfundamentalaccountingwork,especially,cannotsatisfytheenterpriseinternalmanagementrequirements,andeveninfluencedsmestofurtherimprovetheanddevelopment.Thisarticlefromelements-driventoitsowncharacteristicsofsmallandmedium-sizedenterprises,andanalysesthepresentaccountinginternshipunitswithspecificflow,theactualsituation,thispapersystematicallyanalysesthedevelopmentofsmallandmedium-sizedenterprisestheadvantagesanddisadvantagesofthesmallandmedium-sizedenterprises,thispaperfocusesontheexistinginaccountingstandardizationofvariousproblems,andpointsouttheproblemandimprovingmeasures.