本文简要阐述了中小型企业会计工作特点,并且在立足于实践的基础上,对目前我国中小型企业的会计准则进行了详细分析,围绕其适用范围界定的相关问题展开了具体的讨论,希望能够为中小企业执行会计准则提供更好的工作思路和方式。 This article briefly describes the characteristics of SMEs accounting work, and based on the practice, based on the current small and medium enterprises in our country accounting standards were analyzed in detail around its scope of application defined the specific issues discussed in the hope that For SMEs to implement accounting standards to provide better work ideas and methods.