Since the 1970s, China's economy has developed rapidly, giving birth to a large number of small and medium-sized enterprises. With the competition among small and medium-sized enterprises becoming more and more fierce, internal management is also playing an increasingly important role. However, most of the accounting of small and medium-sized enterprises are still in the traditional accounting stage and need to be improved. Therefore, starting from the application status of management accounting in small and medium-sized enterprises, this paper analyses the problems in the application of management accounting in current enterprises and even in society and puts forward corresponding countermeasures.