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在我国经济发展的过程中,小企业起着不可忽视的作用,小企业数量庞大,涉及行业众多,分布十分广泛,而在我国市场经济发展和保持经济繁荣中起着巨大的作用。在中国,小企业随着改革开放的不断深入尤其是私营经济的兴起和发展而体现的越发重要。但是,由于小企业兴起和发展的时间不长在体制和制度的制订方面难免会有缺陷,其体制制度方面难免会有欠缺。我们国家很大一部分小企业会计机构不健全,存在着很多的问题,阻碍了小企业的发展,这表明研究我国小企业的会计制度问题具有重要价值。
In the course of China’s economic development, small enterprises play a non-negligible role. Small enterprises have a large number of industries and are widely distributed. They play a huge role in the development of China’s market economy and maintaining economic prosperity. In China, it is increasingly important for small businesses to embody the deepening of reform and opening up, especially the rise and development of the private economy. However, since the rise and development of small businesses is not long, it is inevitable that there will be shortcomings in the formulation of systems and systems, and the institutional system will inevitably be deficient. A large part of our country’s accounting institutions for small enterprises are not sound, there are many problems hindering the development of small enterprises, which shows that the study on the accounting system of small enterprises in our country is of great value.