The purpose of this paper is to examine the cash flow accounting information of SMEs.

　　Specifically, using an interview with “I”company(main factory:yamagata prefecture) and its newspaper article as a clue, I discussed financial management, which is an important issue for SMEs, from a managerial accounting approach. There, we took up cash flow plan and cash flow statements.

　　I clarified the purpose of preparing cash flow statements by asking why SMEs do not prepare cash flow statements. Therefore, we proposed a simple and original cash flow statement template to make it easier to create.

　　We believe that creating and utilizing cash flow accounting information will contribute to sustainable management with improved productivity, prevention of bankruptcy, high profitability and financial stability. This is evident from case studies of “I” company.

　　The purpose of this paper specify accounting Survey People draft based on regulatory Officer Warranty Card.

　　Therefore, I tried to examine in detail about the second draft considered by Investigation Issues problem Review Study Group. The outline about the second draft is not audit in The Corporation Law of Japan (the “Law”), but to the last investigation. Subject of this paper clarified the problem took a hard look about investigation within the limits the “Law” considered in May 1989.

　　Especially, I earnestly wish to coming under review about small and medium sized enterprises accounting.

　　SDGs management, which incorporates SDGs initiatives into management strategies and implements them,　requires ambidextrous management that secures profits through core business activities and solves issues in local communities. In March 2022, the Small and Medium Enterprise Support Agency released the “Fact-finding Survey on SDGs Promotion by SMEs: Questionnaire Survey Report”, and awareness of SDGs has increased to 86.0%. However, the understanding of SDGs is 38.8%, and it is revealed that only 11.6% of SMEs are working on SDGs. In July 2018, the Ministry of the Environment announced the “ESG Finance Council Proposals”, which requested regional financial institutions to work on ESG financing. Based on this result, regional financial institutions have started ESG financing for SMEs and support services for SMEs to work on SDGs.

　　In this paper, we consider 77 Bank, Ltd., which is implementing SDGs support services as a companion runner for SMEs, as an example of a regional financial institution. In addition, as a practical example of SDGs management, we are considering a small and medium-sized company “T Company” that runs an electric and communication business. “T Company” develops a community-based area strategy through the “House Help Corps” project, utilizes variable profit and loss statements, and formulates short-term profit plans while grasping marginal profit. On top of that, we have linked the SDGs targets that correspond to the basic management policy of the company, and are creating a system to permeate SDGs initiatives among employees. In addition, we have hired experts to promote DX and are working on integrating management accounting information, including organizational reforms. For SMEs, SDGs management is a means to expand business opportunities, and its implementation is an urgent issue that cannot be avoided.