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中小企业是我国国民经济的重要组成部分,也是国民经济迅速发展的主要推动力,但是在当前经济形势下,中小企业面临众多挑战和机遇,打造中小企业的可持续发展能力是当前企业需要重视和思考的首要问题。因此,文章基于SWOT分析法,以企业的会计行为为出发点,就我国中小企业当前的优势、劣势、机会和威胁进行了分析,并提出了我国中小企业会计行为的发展对策。
Small and medium-sized enterprises are an important part of China’s national economy as well as the main driving force for the rapid development of the national economy. However, under the current economic situation, SMEs are faced with many challenges and opportunities. To build the capacity of SMEs in sustainable development, The primary question of thinking. Therefore, based on the SWOT analysis method and the accounting behavior of enterprises, the article analyzes the current advantages, disadvantages, opportunities and threats of the SMEs in our country and puts forward the countermeasures for the development of the accounting behavior of the SMEs in our country.