With the reform and opening up of China's economy, small and medium-sized enterprises have developed rapidly and become the backbone of social and economic activities, playing a more and more important role. At the same time, the operation of small and medium-sized enterprises will have a direct impact on the form of China's economic development. Management accounting as an important tool to improve the level of the enterprise internal management, and gradually become China's small and medium-sized enterprise application, but due to the influence of internal and external environment, some small and medium-sized enterprise development the key still is a short-term profit, and the company's management problems of the existing in the development strategy of the ignore, such as financial management mechanism is not enough scientific and standardized, in the enterprise daily business activities, financial management did not play a coordinating role. There is still a lot of room for improvement of management accounting in small and medium-sized enterprises at the present stage, such as improving the core competitiveness of small and medium-sized enterprises and promoting financial management activities to play their role in business decisions. Based on the internal control of zhongnanhai co., LTD. And the application of management accounting, this paper finds the defects of internal control, then leads to the insufficient application of management accounting, and puts forward the corresponding countermeasures. In view of the problems existing in the current application of management accounting in small and medium-sized enterprises put forward the corresponding countermeasures, the purpose is to achieve the sustainable development of small and medium-sized enterprises in China.
Key words: small and medium-sized enterprises; Management accounting; Problem; Countermeasures; Sustainable development
