随着经济的快速发展,中小企业在国民经济中所占的比重越来越大,发挥的作用也日益突出,在吸收社会待就业人员、维护社会稳定等方面起到了重要的作用。但是在中小企业的管理上,会计核算问题一直是其核心。本文简单分析了会计核算的意义,并从几个角度探讨了企业会计核算中存在的问题,提出相应的解决措施。 With the rapid economic development, the proportion of small and medium-sized enterprises in the national economy is growing and their role is becoming increasingly prominent. They play an important role in absorbing the unemployed people and maintaining social stability. However, in the management of SMEs, accounting issues have always been at the heart of it. This article simply analyzes the significance of accounting, and discusses the problems existing in the accounting of enterprises from several angles and puts forward corresponding solutions.