小微企业在提供就业岗位、拉动内需、增加税收、推动创新等方面具有重要作用。财政部颁发的《小企业会计准则》起到了规范小微企业会计行为、提高其信息质量的作用,然而,在实施过程中仍存在一些亟待解决的问题,如会计科目设置较多、纳税调整相对复杂、会计信息认可度不高等。笔者以武汉市为例,提出制定以《小企业会计准则》为基础的小微企业会计操作手册的设想。(一)制订地区性小微企业会计操作手册的意义 Small and micro enterprises play an important role in providing jobs, stimulating domestic demand, increasing taxes, and promoting innovation. The “Small Business Accounting Standards” issued by the Ministry of Finance has played a role in regulating the accounting behavior of small and micro enterprises and improving their information quality. However, there are still some problems that need to be solved in the implementation process, such as the relatively large number of accounting accounts and the relative adjustment of tax payment. Complex, accounting information is not highly recognized. The author takes Wuhan City as an example and puts forward the idea of ​​formulating a small and micro business accounting operation manual based on the “Small Business Accounting Principles”. (I) The significance of formulating regional accounting manuals for small and micro enterprises