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根据会计模式的发展状况来看,复式记账法在企业发展过程中具有重要的作用,为企业优化资金配置并做好成本管控提供了必要的会计信息。企业的会计工作是企业日常经营管理的重要内容,而会计政策模式的选择直接影响到企业会计业务处理工作。中小企业会计政策模式可以分为不同的类型,不同的会计政策模式选择受到不同因素的影响。本文将对中小企业会计政策模式类型进行简要分析,进而阐述中小企业会计政策模式选用的影响因素。
According to the development of the accounting mode, the double entry bookkeeping method plays an important role in the development of the enterprise and provides the necessary accounting information for the enterprise to optimize the capital allocation and cost control. The accounting work of an enterprise is an important part of the day-to-day operation and management of an enterprise, and the choice of accounting policy mode has a direct impact on the accounting treatment of an enterprise. The SME accounting policy model can be divided into different types, different accounting policy model choices are subject to different factors. This article will briefly analyze the types of SME accounting policies, and then explain the impact of SME accounting policy model selection.