《小企业会计准则》自实施以来日益倍受关注,文章以会计专业课程的建设为切入点,将有关小企业会计制度的在这方面的研究进行梳理和分类总结,对于进一步完善会计专业人才培养方案和促进会计专业学生就业具有重要的现实意义。 Since the implementation of “Small Business Accounting Standards” has drawn more and more attention, the article takes the construction of accounting specialty courses as an entry point, sorts and summarizes the research on small-scale enterprise accounting system in this aspect, and further studies the training of accounting professionals Program and promote the employment of accounting students has important practical significance.