本文针对当前占据企业数量95%以上的中小企业会计处理工作所面临的窘境,从会计处理的科学内涵出发,以现阶段中小会计处理存在的问题及成因分析为突破口,从会计制度、会计人员职业素养、企业内部会计控制及外部监管等多方面具体阐述了解决中小企业会计处理存在问题的应对思路。 In view of the dilemma faced by SMEs accounting for more than 95% of the total number of enterprises, this paper starts from the scientific connotation of accounting treatment, and takes the analysis of the existing problems and causes of small and medium accounting as the breakthrough point. From the perspectives of accounting system, accounting profession Literacy, internal accounting control and external supervision and other aspects of the specific set out to address the existing problems of accounting treatment of SMEs deal with ideas.