2. Set up and our country is suited to small and medium-sized accounting system. In the past a very long period of time, the country in the development of standardized system of accounting process, with little regard to the accounting needs of small and medium-sized and large enterprises and listed companies the difference, with the SMEs in the economic development of our country more and more important role , accounting theoretical circles to SMEs becoming increasingly concerned about the problem of accounting standardization. Small and medium-sized accounting system should be developed the following principles: (1) to adapt to the characteristics of SMEs. Accounting system at the design of enterprise management to consider organizational system settings, and consistent with this. Because of relatively small volume of business small and medium enterprises, accounting can only focus on the modalities for the accounting, that is, by accounting for organization. Part of small and medium-sized type of transaction is limited, relatively simple operations, which generally required a simple data, the data did not have a deep-level analysis required, it should be allowed some enterprises do not set up accounting body. General accounting staff to 2 ~ 3 people better, and one person assigned to serve as financial director in the division of responsibility should pay attention on the separation of incompatible duties, such as cashiering, general ledger and auditing, treasury and general ledger, breakdown of separation. Some enterprises may also be society's accounting agent intermediaries. Covers a wide range of small and medium-sized industries, set up accounts should be considered universal for the use of sole proprietorship and partnership forms of SMEs have to bear the unlimited duty, consideration should be given to the impact of the accounting system; for enterprises and individuals in household spending and property occupied by the situation of mutual should be set up between the accounts be accounted for; appropriate to relax the credentials to address the small and medium enterprises that access to legitimate credentials and so on. In short, small and medium enterprises must formulate accounting standards should give full consideration to the characteristics of SMEs. (2) the importance of the principle of the information requested focused. Compared with large enterprises, accounting information needs of those in small and medium enterprises has changed. First of all, the Inland Revenue Department tax management needs to become the most important external demand; Secondly, the decision-making needs of investors and managers of the management needs unity; Finally the management of bank loans are demand, but the demand for bank loans and relatively little weak. Demand for accounting information on the changes in accounting decide SMEs should focus on these enterprises on the needs of tax and internal information needs. (3) cost-effective. Accounting information are mentioned there is cost, enterprises in the provision of accounting information should be cost-effective. (4) user-friendly. Because a small amount of small and medium-sized business, accounting personnel, uneven quality, the accounting system should be designed to operate on the full test of the simple. The strengthening of external supervision. Judging from the current status of SMEs in our country of view, rely on their own to regulate the accounting constraints are unrealistic, we should be more through the use of external supervision, assist small and medium-sized accounting standardization of implementation. Financial guidance department should first urge the SMEs in accordance with "Accounting basic job specification" requirement set up a sound system, books and found not in conformity with "Accounting basic job specification" requirement should be solemn and timely treatment; Secondly, financial sector supervision and SMEs should also be set up, sound internal control system of accounting and internal accounting systems; Finally, the financial sector should also be practical to do a good job of follow-up education finance staff. Inland Revenue Department should also be checked to improve the way tax officials to improve the attitude of SMEs and to set up tax agent system to increase the tax declaration of speed, easing the tax burden on staff in order to fully carry out checks. We believe that as long as our country is fully aware of the standardization process of small and medium-sized accounting problems, and taking fully into account the economic development of SMEs in the importance of the parties concerned make concerted efforts and work together, will be able to do the hard work even better.