simple form, blood, Xiang source of "loyalty" e an important symbol of the. In addition, in order to save the operation cost, Small and micro businesses sector is generally relatively simple, one often play multiple roles, people post unworthy, the responsibility is unclear, difficult to play the role of mutual supervision, easy to cause the loss of assets of enterprises. From the running status of the micro enterprises, the financial management of accounting personnel at any time means larger, unsystematic, lack of restraint. Although some enterprises have developed a corresponding financial management system, but because the majority of Small and micro businesses are family enterprises, and human affection is greater than the system, often makes the system lack of binding, even useless.