随着社会的进步以及经济发展水平的提升,我国中小企业也得到了明显的发展和进步,而会计核算作为企业经营管理工作的重要组成部分,其水平的高低对企业发展具有重要的影响。企业需要重视会计工作,不断增强会计核算工作的规范化,这样才能提升会计工作水平和效率,实现自身的长期有效发展。基于此,本文通过对中小企业在会计核算中出现的问题进行分析探究,并相应的提出会计核算实现规范化的措施。 With the progress of society and the improvement of economic development, SMEs in our country have also been obviously developed and improved. As an important part of business management, accounting has an important impact on the development of a company. Enterprises need to attach importance to accounting work, and constantly enhance the standardization of accounting work, so as to enhance the level and efficiency of accounting work to achieve its own long-term and effective development. Based on this, this article analyzes and studies the problems that appear in the accounting of small and medium-sized enterprises, and puts forward corresponding measures to standardize accounting.