近年来,中小企业对国民经济发展的影响力越来越大,然而许多中小企业仍然存在会计监管不善的问题,集中体现为会计监管机制不完善,监管力度不够。为了解决这方面的问题,中小企业管理者必须清醒地认识到会计监管机制不完善对中小企业生存和发展形成的潜在威胁,积极采取有效的应对措施来规避这种风险。 In recent years, the influence of SMEs on the development of the national economy has been growing. However, many small and medium-sized enterprises still face the problem of poor accounting supervision, which is characterized by the imperfect accounting supervision mechanism and insufficient supervision. In order to solve these problems, SME managers must clearly recognize that the imperfect accounting supervision mechanism poses a potential threat to the survival and development of SMEs, and actively take effective countermeasures to circumvent this risk.