我国小微企业日常会计核算中存在的主要问题及对策研究

The Main Problems of Daily Accounting in Small and Micro Enterprises and Their Countermeasures

近年来,我国政府大力倡导"大众创业,万众创新",小微企业的数量有了大幅度增长。小微企业的发展壮大,有利于优化我国的产业结构、增加就业机会、加速科技创新、维护社会繁荣稳定,是解决当前我国"中国特色社会主义新时代"主要矛盾的有力保障。但是,我国的小微企业普遍存在法律意识淡漠,管理水平不高,会计基础薄弱,会计信息失真等问题,严重阻碍了小微企业的健康发展。本文利用理论联系实际的研究方法,对当前我国小微企业日常会计核算中存在的主要问题进行深入的分析和研究,并结合实际,提出既要重视外部环境的营造,又要重视内部管理的加强等一系列的建设性建议,以期改进我国小微企业日常会计核算工作,促进其不断发展壮大,为我国社会主义市场经济的全面、健康、协调发展奠定坚实的基础。

In the recent years, our government has vigorously advocated ＂Mass Entrepreneurship and Mass Innovation＂, and the number of small and micro enterprises has increased significantly. The development and growth of small and micro businesses is conducive to optimizing China＇s industrial structure, increasing employment opportunities, accelerating technological innovation and maintaining social prosperity and stability, thus making the development of small and micro businesses a powerful guarantee for solving the main contradiction in the new era of the socialism with Chinese characteristics. However, the small and micro businesses in China generally lack legal awareness, maintain low management level, have weak accounting basis and provide distorted accounting information, which seriously hampers the healthy development of small and micro businesses. This paper uses the theoretical and practical research methods to deeply analyze and make a thorough research on small and micro businesses＇ main problems of daily accounting currently existing in China, and by relating to the actuality, makes a series of constructive proposals that the creation of the external environment should be emphasized, and the internal management should be strengthened, in order to improve China＇s small micro enterprises＇ daily accounting work, promote their development, and lay a solid foundation for the comprehensive, healthy and harmonious development of socialist market economy in china.