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在我国的经济生活中,中小企业同样发挥了重要的作用,占据了十分重要的地位,因此,应积极的促进其健康的发展。当前,在中小企业的经营中,股份制合作企业及合伙企业是改制发展中重要的企业组织形式。本文基于二者含义的分析,以及当前二者在我国中小企业中应用分析,深入剖析二者在会计核算方面存在的差异。
In our country’s economic life, small and medium-sized enterprises also play an important role and occupy a very important position. Therefore, they should actively promote their healthy development. At present, in the operation of small and medium-sized enterprises, joint-stock cooperative enterprises and partnership enterprises are important forms of enterprise organization in the restructuring and development. Based on the analysis of the meanings of the two and the current application analysis of the two in SMEs in our country, this paper analyzes the differences in accounting between the two.