Because of the loss of the control of inner management, the middle and small enterprises expose many problems in the finance check and supervision, and strengthening the finance check and supervision is extremely important. The enterprises should have " three rights" separated, confirme explicitly the responsibility, power and benefit , enhance the check and supervision of the legal representative and regulate the supervision procedure. What's more , strictly performing inner part control system and accountancy's method and norming and perfecting finance check and supervision system are its duties.