SMEs have benefited from the rapid development of marketisation and the globalisation dividend, but their risk aversion is insufficient and they are often the most vulnerable when faced with market changes or unexpected situations. Therefore, in order to achieve sustainable economic development and not be overwhelmed by the rapid development of the times, SME managers want better tools and information to help them grow. Controlling has become an important bottleneck that restricts the development of SMEs. The study of controlling in SMEs is of great importance for the development of SMEs and will help Chinese SME managers to achieve greater economic benefits. Control can help managers in business planning and analysis, and provide some assistance in the company's decision-making process. In this thesis, a case study, literature study and questionnaire were used to analyse the control characteristics of Chinese SMEs.