《小企业会计制度》的颁布,无疑对规范小企业会计核算行为有了制度保证。但实施一年来,却存在诸多问题。必须从小企业会计制度与企业会计制度的异同、与税收的关系以及对小企业的经营行为和负面影响加以解决,以保证《小企业会计制度》的统一实施。 The promulgation of “Small Business Accounting System” will undoubtedly guarantee the system of accounting accounting for small enterprises. However, since the implementation of the past year, many problems still exist. The similarities and differences between the accounting system for small enterprises and the accounting system for enterprises, the taxation relationship and the operating behaviors and negative impacts on small enterprises must be solved in order to ensure the uniform implementation of the “accounting system for small enterprises”.