中小企业的发展问题是人们关注的焦点。《小企业会计准则》自2013年1月1日起在小企业范围内施行。其简化了财务报表的列报和披露。为了适应新的小企业会计准则的实施,本文对中小企业的会计信息披露制度建设的必要性进行分析,并就实施中小企业会计信息披露制度提出一些对策和建议,促进中小企业的持续稳定的发展。 The development of small and medium-sized enterprises is the focus of attention. Small Business Accounting Standards have been implemented within the framework of small businesses since January 1, 2013. It simplifies the presentation and disclosure of financial statements. In order to adapt to the implementation of the new accounting standards for small businesses, this paper analyzes the necessity of the construction of accounting information disclosure system for SMEs, and puts forward some countermeasures and suggestions on the implementation of the accounting information disclosure system for SMEs to promote the sustainable development of SMEs .