As SME is short of talents, this paper uses the effect of talent accumulation and information management theory to redefine talents, divide talent as virtual roles, build compounding virtual roles and realize function-materialization of virtual talents finally.  It can enlarge the talent scale effectively in a short time and reach or exceed the least scale demand of talent accumulation effect.  On the basis of scale, through the management and incentive, the effect of accumulation will be realized and the benefits and competitiveness will be increased.