Since China accessed to WTO, small and medium -sized enterprises encountered unprecedented opportunities for development, but they also faced with severe challenges. The core issue of f small and medium-sized enterprises is the existence, and the key to maintain the survival of small and medium-sized enterprises is financial management. However, most small and medium enterprises neglect the real role of financial management of improving the long-term economic efficiency of enterprises. Financial department just reflects the basic functions of accounting and supervision, and neglects the function of management accounting. In this paper, through the enterprise case analysis, the problems in the management accounting of small and medium-sized enterprises are expounded, and the countermeasures of playing the role of management accounting in small and medium-sized enterprises in China.%我国加入世贸组织以来，中小企业遇到了前所未有的发展机遇，同时也面临着严峻的挑战。中小企业的核心问题是生存问题，而维持中小企业生存的关键在于企业的财务管理。但是，绝大多数中小企业忽视了财务管理对提高企业长期经济效益的真正作用，财务部门仅仅体现了会计核算和监督最基本的职能，而忽视了管理会计的功能。本文通过企业实例分析，针对中小企业管理会计中存在的问题进行阐述，并提出了发挥管理会计在我国中小企业运用的对策。
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