近年来,我国社会经济取得了极大的进步,在这一过程中,中小企业发挥了重要的价值。而中小企业日常生产经营过程中的会计准则,对于企业长期可持续发展具有重要意义。本文针对中小企业会计准则的适用范围界定问题展开了研究,在积极寻找相关要素的基础上希望能够对中小型企业的经济进步起到促进作用。本文首先对中小企业会计准则的界定标准和模式进行了阐述,并在此基础上对中小企业会计准则的适用范围界定的意义及方式进行了详细的分析。 In recent years, great progress has been made in China’s social economy. In the process, SMEs have played an important role. The accounting standards in the daily production and operation of small and medium-sized enterprises are of great significance to the long-term sustainable development of enterprises. This article studies the definition of the applicable scope of accounting standards for small and medium-sized enterprises. On the basis of actively looking for relevant factors, it hopes to promote the economic progress of small and medium-sized enterprises. At first, this article elaborates the definition criteria and mode of accounting standards for SMEs, and on this basis, it analyzes in detail the significance and mode of the application of SMEs accounting standards.