对中小企业的会计现状及管理规范化的思考

改革开放30年以来,我国中小企业快速发展,在国民经济和社会发展中的作用日益增强。但是由于其管理观念落后,内部会计制度不健全及外部监督力度低等多种因素的影响,导致中小企业在会计核算上还存在一些问题,本文拟对这些问题进行深入的剖析,并进一步提出规范中小企业会计核算制度的措施,以期为中小企业的健康发展出力献策。

Reflection on the Present Account Situation and Managing Standardization for SMB

SMB have been developing quickly and are playing an important role in the national economy and social development since 30years' reform and opening in China.However,there are still some problems in SMB because of the low management concept,the low supervise vigor and unsound inner accounting system.These questions are analyzed deeply in the article and some measures of standardizing accounting calculation system for SMB are also put forward to give some good advice for SMB's healthy development.