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随着经济体制改革的深入,会计制度在中小企业运营过程中发挥着极其重要的作用。我国中小企业会计制度改革取得了重大的进展。但是,中小企业会计制度在设计层面仍然存有不足,影响会计制度应有作用的发挥。本文首先分析了中小企业会计制度在设计层面上的现状,随之阐述了影响会计制度设计的不良因素,最后在此基础上提出了完善中小企业会计制度设计工作的对策。期待能对中小企业会计制度的科学合理设计起到一定的积极作用。
With the deepening of the economic reform, the accounting system plays an extremely important role in the operation of SMEs. China’s SME accounting system reform has made significant progress. However, the SME accounting system at the design level there are still inadequate, affecting the accounting system should play a role. This paper first analyzes the status quo of SME accounting system at the design level, and then elaborates the adverse factors that affect the design of accounting system. Finally, on this basis, it puts forward some countermeasures to improve the design of SME accounting system. Expectations can play a positive role in the scientific and rational design of the accounting system for SMEs.