随着我国改革开放的深入发展,中小企业在我国经济发展中的地位和作用是愈发的重要,经济危机虽然冲击了中小企业的发展,一些中小企业举步维艰甚至破产,但是国家对于中小企业,小微企业的发展还是给予非常积极的支持力度的。但是,大环境的影响是各方面,中小企业自身在管理理念,会计制度建设以及监管等方面存在的问题也是不容忽视的。 With the deepening of China’s reform and opening up, the status and role of small and medium-sized enterprises in China’s economic development are increasingly important. Although the economic crisis has hit the development of small and medium-sized enterprises, some small and medium-sized enterprises are struggling or even bankrupt. However, for small and medium-sized enterprises, The development of enterprises still gives very positive support. However, the impact of the macro environment is in all aspects. The problems that SMEs themselves have in management philosophy, accounting system construction and supervision and administration should not be overlooked.