Since the business model of private enterprises mainly adopts the family management model, there is a lot of arbitrariness in the financial accounting of private enterprises, which is mainly manifested in the following ways: First, the financial accounting is not standardized and there are violations. Due to the lack of supervision, many private enterprises will use find list artificial means to manipulate profits to falsify the company's finances for their own economic interests, or achieve the purpose of tax evasion by falsely opening financial expenditure items; second, there is a problem of confusion between the assets and rights of private enterprises. Since most private enterprises adopt the family management model, the assets of private enterprises are mainly owned by the managers of the enterprises. Therefore, the managers of private enterprises will confuse the assets of the enterprises with their personal assets, resulting in a lack of clear distinction between the financial management of the enterprises and the family assets, and the unclear accounting subject; third, they do not attach importance to comprehensive budgeting. In the management of civilian enterprises, private enterprises rarely have a comprehensive budget awareness. When using and planning financial funds, private enterprises are more arbitrary and lack comprehensive allocation considerations for financial funds.