从程序上来看,划分大中型企业和小企业要经过两个步骤:先是要确定小企业的必备条件,然后在《小企业会计制度》颁布之后实施之前,由会计主管部门对明显属于或者不明显属于小企业的企业进行一次全面认定。而在会计学上,对企业进行大与小的划分比经济学、管理学和统计学上的划分要 From a procedural point of view, the division of large and medium-sized enterprises and small businesses goes through two steps: First, to determine the prerequisites for small businesses, and then before the implementation of the “Small Business Accounting System” promulgated before the accounting department apparently belongs to or not Companies that obviously belong to small businesses conduct a comprehensive review. In accounting, the division of large and small enterprises than the economics, management and statistical division