摘要
随着我国社会主义市场经济的不断发展壮大,民营经济也不断发展,中小企业在国民经济中的地位越来越重要,其发展越来越受到关注,但由于各种因素导致中小企业会计核算中存在许多问题,这些问题的存在不但影响中小企业的发展前途,更不利于市场经济的健康发展。因此,建立建全中小企业会计核算制度,规范会计核算手段和措施是十分必要的。
The private economy developed and medium -sized and small enterprises play important position m na- tional economy with the development of our socialist market economy. But there are many problems in the account- ing of medium - sized and small enterprises, which affect the development prospect of corporations and market e- conomy. So it is necessary for establishing accounting system and standard means and measures in medium - sized and small enterprises
出处
《林业科技情报》
2012年第2期105-106,共2页
Forestry Science and Technology Information
关键词
中小企业
会计核算
规范化
medium- sized and small enterprises
accounting
standardization