Since reform and opening-up,small and medium-sized enterprises more and more shows surprising vigor and vitality,peremptory has become promote sustained,rapid and sound development of the national economy of the important strength and the pillar.In practical work,a considerable number of the small and medium-sized enterprises for its own particularity,making accounting work level not congruent with its economic fundamental accounting work,especially,cannot satisfy the enterprise internal management requirements,and even influenced smes to further improve the and development.This article from elements-driven to its own characteristics of small and medium-sized enterprises,and analyses the present accounting internship units with specific flow,the actual situation,this paper systematically analyses the development of small and medium-sized enterprises the advantages and disadvantages of the small and medium-sized enterprises,this paper focuses on the existing in accounting standardization of various problems,and points out the problem and improving measures.