中小企業(yè)會(huì)計(jì)核算問題探討
中文摘要：中小企業(yè)在現(xiàn)代市場(chǎng)經(jīng)濟(jì)中不斷發(fā)展，在國(guó)民經(jīng)濟(jì)中起著舉足輕重的作用。加強(qiáng)其會(huì)計(jì)核算對(duì)于保證其健康發(fā)展，增強(qiáng)競(jìng)爭(zhēng)力，增加國(guó)家稅收，促進(jìn)社會(huì)經(jīng)濟(jì)發(fā)展都具有重要的現(xiàn)實(shí)意義。本文分析了中小企業(yè)會(huì)計(jì)核算的現(xiàn)狀，并從企業(yè)自身及社會(huì)外部大環(huán)境入手，提出了一些改善的措施。

關(guān)鍵詞： 中小企業(yè) 會(huì)計(jì) 會(huì)計(jì)核算
Abstract: SMEs have been developing continuously in the modern market economy which take an important part of the national economy. So strengthening SMEs’ accounting calculation to guarantee its healthy development enhance competitivenessincrease national revenue and promote social and economic development has important practical significance.This paper analyses the status quo of the SMEs accounting calculation and takes a number of improvement measures from enterprises themselves and external environment of the community.
Key words: small and medium-sized enterprises(SMEs) accountant accounting calculation