Abstract: China's SMEs, because of its strength is weak, funds are not sufficient and other reasons, the operation of resilience in the market is poor, and thus an urgent need to strengthen the management philosophy. SMEs can take full advantage of its internal environment to adapt to the external environment, enhance risk awareness, the establishment of the financial core indicators to measure the financial situation, establish a sound internal control system, to avoid financial risk, and prevention of financial crises in order to fully achieve business goals.