摘要
在当代社会中,小微企业对扩大就业、拉动内需、加快城市化、促进经济增长、推动科技创新等方面都具有重要的战略意义,在促进国民经济的增长和社会发展方面发挥着无法替代的重要作用。鉴于小微企业会计核算与管理体系方面的问题直接着制约小微企业的健康发展,论文从会计核算与管理体系角度进行了相关研究。
In contemporary society,small and micro enterprises play an important strategic significance in expanding employment,stimulating domestic demand,accelerating urbanization,promoting economic growth and promoting scientific and technological innovation.They play an irreplaceable important role in promoting the growth of the national economy and social.In view of the problems in accounting and management system of small and micro enterprises,which directly restrict the healthy development of small and micro enterprises,this article studies related issues from the perspective of accounting and management system.
作者
丁鸿
DING Hong(Shandong Business Institute, Yantai 264000, China)
出处
《中小企业管理与科技》
2018年第7期75-76,共2页
Management & Technology of SME
关键词
小微企业
会计核算
管理体系
问题对策研究
small and micro enterprises
accounting
management system
problems and countermeasures