Small businesses in the promotion of competition in the market, increase employment opportunities and to promote national economic development and maintain social stability plays an important role, but the small business accounting systems, resulting in a greater possibility of accounting Small businesses through the implementation of the process of accounting problems in a specific analysis, combined with the accounting system and small businesses of their own intrinsic characteristics, has been put forward solutions to this problem and fundamental measures to address the small business accounting norms problems of small enterprises to reduce and even eliminate false accounting information 关键词: Small business; accounting system; accounting; defects; solution