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随着经济的发展,特别是改革开放以来,我国中小企业在国民经济中占据了越来越重要的位置。但是中小企业在会计制度上存在着一些缺陷和不足,严重影响中小企业的经济发展。因此,本文在这种背景下,通过查阅相关的会计制度方面的资料和相关文献,针对中小企业在会计制度上的不完善之处,提出相关的改善措施,旨在为中小企业的会计制度的完善和发展提供理论指导和借鉴。
With the economic development, especially since the reform and opening up, China’s SMEs occupy an increasingly important position in the national economy. However, there are some shortcomings and shortcomings in the accounting system of SMEs, seriously affecting the economic development of SMEs. Therefore, this article in this context, by referring to the relevant accounting system information and related literature, for SMEs in the accounting system of imperfections, put forward the relevant improvement measures aimed at the accounting system for SMEs Improve and develop to provide theoretical guidance and reference.