小企业的存在缓解了国内严峻的就业压力、活跃了市场、对国民经济的促进作用更是不容忽视的,但是,小企业在发展的过程中遇到了很多问题,本文主要通过对小企业目前现状的分析,讲述在会计核算过程中存在的问题,针对这些问题提出一些改善的方法与建议,希望对小企业会计的规范化有所帮助,让小企业能够更好的发展。 The existence of small enterprises has alleviated the severe domestic employment pressure, activated the market and promoted the national economy. However, the small enterprises have encountered many problems in the process of their development. This paper mainly analyzes the present situation of small enterprises Analysis of the accounting problems in the accounting process, some proposed solutions to these problems and suggestions in the hope that the standardization of small business accounting help small businesses to better development.