小企业一般指职工人数不足300人,销售额低于3000万元,资产总额低于4000万元的企业。这种企业生产经营规模较小、会计从业人员较少,在内部控制岗位设置和职责划分上容易产生重叠交叉现象,影响企业的经营和发展。因此,小企业应做到既遵循国家相关法律、法规、制度等原则,又结合小企业的自身特点,设计切实合理、可行的企业会计制度。 Small business generally refers to the number of employees less than 300 people, sales of less than 30 million yuan, total assets less than 40 million yuan of enterprises. This kind of enterprise has a relatively small scale of production and operation and a small number of accounting employees. It is easy to have overlapping and overlapping phenomena in the setting of internal control positions and division of responsibilities, which affects the operation and development of enterprises. Therefore, small enterprises should not only follow the principles of relevant state laws, regulations and systems, but also design practical and reasonable corporate accounting systems in light of their own characteristics.