摘 要云计算的逐渐兴起、发展和我国企业会计电算化日益的普及,一场关于会计工作的新变革开始了,那就是——云会计。“云会计”的提出与建设为企业将会计信息整合为一体和现代化建设创造了相关技术条件,云会计在企业中应用前景,不但能够增强企业的核心竞争力,并且在未来企业进行大数据下的会计决策中起到了基垫的作用。本文通过对云会计的研究,了解云会计在企业中的地位和当下的运用现状,对云会计的特点和存在的问题进行归纳和总结,提出相应的建设性意见使云会计得到更好的发展。关键词:云会计 法律法规 网络安全Abstract With the development of our country's society and economy, the rapid growth of the dairy consumer market in our country has led to the rapid development of the domestic dairy product output. However, the food safety incident in 2008 severely hit consumer confidence in domestic dairy products and the market situation At the same time, the homogeneity of domestic dairy products is serious, and the marketing level is at a relatively low level. Domestic dairy products simple product research and development and marketing status of the serious impact on the domestic dairy industry recovery and growth. China's domestic milk has experienced a long winter, in this "winter", small and medium-sized dairy companies marketing strategy has not been improved. Small and medium-sized dairy companies are an important part of China's dairy industry, studying its marketing strategy is of great significance.This article mainly uses the literature method to study the existing problems and countermeasures of small and medium-sized dairy products marketing. The research is divided into three parts. The first part mainly clarifies the research background and significance of the research, introduces relevant concepts and literature review; the second part summarizes the current problems of small and medium-siz...