The aim of this investigation is determining the impression and risk of SMES in developing financial constant in accepted companies in Tehran money exchange. This is a kind of library and analytic-scientific investigation. In this investigation the financial information of 104 accepted companies in Tehran money exchange during 1387 to 1392 were determined. (624 companies every year) for analyzing the results soft wares such as Minitab 16 – Eviews7 and Spss20 were used. The results of the research showed that there is a meaning full and straight relation between SMES and added value. Also there is a meaning ful and reversed relation between risk of SMES and intrinsic value.
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