[key words] smes financial difficulties financial risk management system of internal control[in] in the continuous development of market economy in China today, increasing number of small and medium-sized enterprises, but now many small and medium-sized enterprise operation, high failure rate fortification, average life expectancy in very short, so companies into financial difficulties the cause analysis and, on the other hand, it is very necessary to make the company from these reasons for solving the countermeasure, make the company virtuous development track, Another good company can also learn to avoid companies, financial difficulties, in this paper to small and medium-sized enterprise research into financial difficulties of initial cost control, financial management, enterprise internal control system from three aspects, which controls the comprehensive understanding of financial difficulties of small and medium-sized enterprises and the reasons to decide, predict, and avoid financial difficulties, to get rid of small and medium-sized enterprises and the healthy development of the market economy has very important practical significance.