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中小企业在世界各国经济与社会发展中都具有非常重要的战略性作用。各国都把中小企业作为扶持的重点。在我国,中小企业已经成为社会经济生活中不可缺少的一部分。中小企业组织灵活,生命力旺盛,规模小,涉及面广,组织简单,会计基础工作薄弱,在会计核算中出现了种种问题,亟待规范化。如何规范中小企业的会计核算工作,这已成为会计理论和会计实务关注的共同焦点。本文详细分析了中小企业会计规范化面临的诸多问题,尝试性地提出了规范化的几点建议,以期引起共鸣。
Small and medium-sized enterprises have a very important strategic role in the economic and social development of all countries in the world. All countries regard SMEs as the focus of their support. In our country, SMEs have become an indispensable part of social and economic life. SMEs have flexible organization, strong vitality, small scale, extensive coverage, simple organization, weak accounting basis and problems in accounting. They need to be standardized. How to regulate the accounting work of SMEs, which has become the common focus of accounting theory and accounting practice. This article analyzes in detail the many problems faced by the accounting standardization of SMEs, tentatively put forward some suggestions for standardization, with a view to resonating.