多维度视角下小微企业会计核算体系的构建

The Construction of Small and Micro Enterprise Accounting System Under the View of Multi-Dimension

小微企业对国民经济发展起到了重要作用,然而在会计核算和财务管理方面存在的问题却制约了小微企业的发展。论文根据小微企业在会计核算和财务管理方面存在的问题,从会计核算管理、信息化管理、财务制度设计、财务部门设置、财务绩效考核五个维度提出建议,构建小微企业会计核算体系。

Small and micro enterprises play an important role in the development of national economy. However, the problems in accounting and financial management have restricted the development of small and micro enterprises. Based on the existing problems of accounting and financial management in small and micro enterprises, this paper puts forward proposals from the five dimensions of accounting management,information management, financial system design, financial department setting and financial performance appraisal, to build the accounting system of small and micro enterprises.