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随着我国经济的快速发展,越来越多的中小企业慢慢成为社会经济生活所不可或缺的部分。中国的中小企业促进了市场的竞争,不断地增加就业的机会,不过中小企业要想真正推动国民经济发展,保持社会稳定,还有很长的路需要走。中小企业会计核算还存在着非常多的问题,比如说会计基础非常薄弱、企业和会计管理人员素质并不高、核算的形式不完善等情况。本文针对我国中小企业会计核算和会计监督体系进行分析,找出相关对策。
With the rapid economic development in our country, more and more SMEs are slowly becoming an indispensable part of the social and economic life. SMEs in China have promoted competition in the market and continuously increased their employment opportunities. However, SMEs still have a long way to go in order to truly promote their national economic development and maintain social stability. SMEs accounting there are still many problems, such as accounting is very weak, the quality of enterprises and accounting managers is not high, the accounting form is not perfect and so on. This article analyzes the SME accounting and accounting supervision system in our country and finds out the relevant countermeasures.