With the advent of the new era, we have entered the era of network information, coupled with the economic era, market competition has become more intense, which makes the financial management of small and medium-sized enterprises from the past traditional mode into intelligent, network-based mode. Among them, financial human resources, financial internal mechanism and distribution, as well as network monitoring of financial management are the four most basic frontier issues. The construction of financial human resources is the top priority of the four frontier issues. This paper mainly studies how to effectively build financial and human resources in the context of Internet plus, so as to promote the development of new and new environment for small and medium enterprises.