中小企业会计核算问题的优化研究

Research of Accounting Optimization about Small and Medium-sized Enterprise

当前中国中小企业占全国企业总数的99.7%,构成市场经济主体中数量最大、最具活力的企业群体,数量的绝对优势使其成为现代国民经济的重要组成部分,加强中小企业会计核算的发展能够使企业保持活力,永续经营。本文通过对中小企业会计核算的现状进行分析,并找出核算中存在的问题,针对问题,提出有效的解决对策,以期对中小企业会计核算工作有所借鉴。

The current China's small and medium-sized enterprises account for 99.7% of the total number of national enterprises, constitute the largest number in the subject of market economy, the most dynamic enterprise groups, the number of absolute advantages make it a modern an important part of national economy, strengthen the development of small and medium-sized enterprise accounting to keep the enterprise vitality, sustainable operation. This article through to analysis the current situation of small and medium-sized enterprise accounting, accounting and find out the problems existing in the, in view of the problem,put forward effective countermeasures, in order to reference for small and medium-sized enterprise accounting work.