关于小企业会计制度的探讨

Probe into the Accounting System in the Small Enterprises

从小企业的界定入手,阐述了选择会计制度时应掌握的尺度,提出了具体实施小企业会计制度时需要特别注意的事项。

Starting from the definition of the small enterprise, this paper expounds the yardstick that should be mastered in selecting the accounting system, and puts forward some matters needing special attention in the concrete operation of the accounting system in the small enterprise.