Small and medium-sized enterprises have long been facing financing constraints, which seriously restrict their development and innovation ability. The rise of supply chain finance, especially with the support of innovative accounting models, provides a new way to solve this problem. Based on the theory of accounting and finance, this paper discusses how the supply chain finance accounting model can effectively alleviate the financing constraints of small and medium-sized enterprises by optimizing the quality of financial information, enhancing credit transmission and improving the transparency of capital use. The results show that the innovative supply chain financial accounting model significantly reduces the information asymmetry, strengthens the credit radiation of core enterprises, improves the credit rating of assets such as inventory and receivables, optimizes the level of risk control, significantly expands the financing channels of small and medium-sized enterprises, reduces the financing cost, and shorts the financing cycle. The research results have important theoretical value and practical significance, and provide reference for enterprise practice and policy making.

Manshan Lin. Mitigation Effect of Supply Chain Finance Accounting Model on Financing Constraints in Small and Medium-Sized Enterprises. Academic Journal of Humanities & Social Sciences (2025), Vol. 8, Issue 8: 60-65. https://doi.org/10.25236/AJHSS.2025.080810.

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