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中小企业作为国民经济重要的组成部分,其会计制度是否健全、合理,直接关系到企业会计工作的质量,甚至会影响到企业的生存与发展,因此也
SMEs as an important part of the national economy, the accounting system is sound and reasonable, is directly related to the quality of corporate accounting work, and even affect the survival and development of enterprises, and therefore also