《小企业会计制度》是贯彻《会计法》和《企业财务会计报告条例》的重要举措,也是规范小企业会计行为的客观要求。随着制度的颁布实施,从根本上对内部牵制制度、稽核制度、定额管理制度、计量验收制度、财务清查制度、成本核算制度、财务收支审批制度等方面有章可循、有法可依,促进了核算的规范。 The “Small Business Accounting System” is an important measure to implement the “Accounting Law” and the “Enterprise Financial Accounting Report Regulations” and is also an objective requirement to regulate the accounting behavior of small businesses. With the promulgation and implementation of the system, the rules and regulations of the internal containment system, auditing system, quota management system, measurement and acceptance system, financial inventory system, cost accounting system, and financial receipt and approval system are fundamental and law-based , Promoted the accounting standard.