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随着我国近几年来社会经济的快速发展和人们生活水平的不断提高,我国的很多中小企业也如雨后春笋般开始大批量的出现,成为了推动我国经济快速发展的重要力量。一般的中小企业都已盈利为主要目标,只要涉及到盈利,就涉及到中小企业内部对企业财务很企业整体经济状况的把控,而几乎所有的经济方面的工作都离不开企业会计这样的工作职位。企业会计是中小型企业在激烈的市场竞争下保持自身盈亏平衡以及向前发展的重要工作内容。但是进入新世纪以来,我国也进行了很多次相关的企业会计管理制度上的改革,然而市场经济的发展变化速度远远超过了企业会计制度的更新速度,因此,在中小型企业当中,难免存在再企业会计人员和制度管理上的缺陷,这些缺陷随时都会对中小企业的生存和发展造成严重的阻碍。中小企业的会计制度改革对企业发展具有重大的意义,因此中小企业必须面对自身的会计制度改革。本文通过分析中小企业近几年来的会计管理制度改革发展的现状,指出了其中的不足之处,并提出几点行之有效的建议。
With the rapid socio-economic development in our country and the continuous improvement of people’s living standards in recent years, many small and medium-sized enterprises in our country have also mushroomed in large numbers and become an important force in promoting the rapid economic development of our country. The general goal of small and medium-sized enterprises (SMEs) is to make profits. As long as their profits are involved, they are concerned with the overall internal control of the financial enterprises in SMEs, and almost all economic work can not be done without enterprise accounting work position. Corporate accounting is an important part of the work in which small and medium-sized enterprises maintain their own balance of profits and losses and move forward in the face of fierce market competition. However, since the beginning of the new century, our country has carried out many reforms in the management of corporate accounting. However, the development and changes of the market economy have far exceeded the rate of renewal of the accounting system. Therefore, it is inevitable for small and medium-sized enterprises Re-enterprise accounting personnel and institutional management defects, these defects at any time will be on the survival and development of SMEs caused serious obstacles. The reform of the accounting system of SMEs is of great significance to the development of the enterprise, so SMEs must face their own reform of the accounting system. By analyzing the status quo of the reform and development of the accounting management system in recent years, this paper points out the shortcomings and puts forward some effective suggestions.