大数据技术为中小企业财务管理效能提升提供了新机遇，但二者适配性缺失成为核心瓶颈。本文聚焦该问题，分析其在数据对接、模式兼容、人才能力三方面的具体表现：财务数据与大数据技术对接不畅、传统管控模式与大数据应用兼容不足、财务人员能力与赋能需求不匹配。基于此，从构建统一数据标准体系、优化财务管控框架、搭建分层实操培训机制三个维度，提出具体可落地的实施路径，为中小企业借助大数据提升财务管理效能提供实践参考。

Big data technology provides new opportunities for small and medium-sized enterprises(SMEs)to improve f inancial management efficiency, but the lack of adaptability between the two has become a core bottleneck. Focusing on this issue, this paper analyzes its specific manifestations in three aspects:poor connection between financial data and big data technology,insufficient compatibility between traditional management and control models and big data applications,and mismatch between the capabilities of financial personnel and empowerment needs. Based on this, it proposes specific and implementable paths from three dimensions—establishing a unified data standard system,optimizing the financial management and control framework, and building a hierarchical practical training mechanism—to provide practical reference for SMEs to enhance financial management efficiency with the help of big data.