中小企业会计规范化初探

Study on Small and Medium-sized Enterprises Accountant Standardization

中小企业在世界各国经济与社会发展中都具有非常重要的战略性作用。各国都把中小企业作为扶持的重点。在我国,中小企业已经成为社会经济生活中不可缺少的一部分。中小企业组织灵活,生命力旺盛,规模小,涉及面广,组织简单,会计基础工作薄弱,在会计核算中出现了种种问题,亟待规范化。如何规范中小企业的会计核算工作,这已成为会计理论和会计实务关注的共同焦点。本文详细分析了中小企业会计规范化面临的诸多问题,尝试性地提出了规范化的几点建议,以期引起共鸣。

In small and medium-sized enterprises on account of their weak accountant foundation, a lot of problems occur in accountant calculation work. Such issues await immediate standardization. The paper analyzes in details the various problems in the standardization of accountant before putting forward some suggestions.