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会计学随着社会经济的发展而完善,已经成为一门比较完整的、系统的经济管理学科。规范小企业会计制度,解决小企业会计核算存在的问题,对促进小企业的健康发展有十分重要的意义。
Accounting with the social and economic development and improvement, has become a relatively complete, systematic discipline of economic management. Regulating the accounting system of small enterprises and solving the problems existing in the accounting of small enterprises are of great significance to the healthy development of small enterprises.