随着社会经济的不断发展,我国已经出现了越来越多的小微企业,而且对我国经济的持续发展具有非常重要的意义。但是,在我国小微企业中,会计核算方面仍然存在着很多问题,给经济环境带来了很严重的影响,基于此,本文对小微企业会计核算问题进行了详细的分析,并且给出了科学合理的应对措施,希望能够促进小微企业的持续发展。 With the continuous development of social economy, more and more small and micro enterprises have emerged in our country, and are of great significance to the sustainable development of our economy. However, in our country’s small and micro-enterprises, there are still many problems in accounting, which have a very serious impact on the economic environment. Based on this, the paper analyzes the accounting problems of small and micro enterprises in detail, Scientific and reasonable response measures, hoping to promote the sustainable development of small and micro enterprises.