在市场经济背景下,小企业必须做好财务管理工作,为本组织发展提供充足的资金,制定合理的预算与规划控制。然而,小企业财会工作尚且存在一些问题,本文将在简析这些问题的基础上探索治理核心思路。 In the context of a market economy, small enterprises must do a good job in financial management, provide sufficient funds for the development of the Organization and formulate reasonable budget and planning controls. However, there are still some problems in the small and medium-sized enterprises’ accounting work. This article will explore the core idea of ​​governance on the basis of analyzing these problems.