ABSTRACT
Because of the flexibility and creativity in business, SMEs(Small and medium-sized Enterprise) play an increasingly important role in today's economic and social development. However, due to SMEs’deficiencies in their own business,there’s many deficiencies in the process of accounting. Especially in process of fixed asset accounting, It contains many problem such as books’s set unscientific, inadequate accounting systems and other issues. It affectes the efficiency in the use of fixed assets, even endangers the safety of the fixed assets. In order to solve this problem, Combining of actual cases,This paper from the characteristics of SMEs’ fixed assets accounting attempts to explore a method of fixed assetsaccounting which is suitable and easy to carry out for SMEs.