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首先笔者重点阐述了会计制度设立的目标与原则,并由此引出对中小企业发展中会计制度存在问题的思考。针对以上问题,笔者逐一给出解决方案,为中小企业改革发展会计制度提供宝贵思路。
First of all, the author focuses on the establishment of the objectives and principles of the accounting system, and leads to the development of small and medium-sized accounting system problems in the development of thinking. In view of the above problems, the author gives solutions one by one, providing valuable ideas for the reform of the accounting system for SMEs.