中小企业会计核算问题探析——以云利源酒店为例[摘要］自 1978 年我国实行改革开放以来,我国社会经济取得了巨大进展成绩,经济形式也日益多样，中小企业对我国综合实力的增强所发挥的作用日益显著。进入 21 世纪以后，旅游业作为一项朝阳产业进展迅速，带动了宾馆、餐饮等行业进展。随着酒店、宾馆数量的激增 ，在运行中时常遇到相对复杂的财务内容，给会计核算工作的开展制造了麻烦,为探究宾馆等中小企业会计核算工作开展的具体情况，本文云利源酒店为例，就其正常业务开展中遇到的会计核算问题展开讨论与探讨，并结合实际情况提出相应的改进方法与措施。［关键词］ 会计核算； 中小企业； 云利源酒店； 财务管理An Analysis of Accounting Problems in Small and Medium - sized Enterprises — Taking Yunliyuan Hotel as an ExampleAbstract：Since 1978， China’s reform and opening up, China's social economy has made great achievements in economic forms are increasingly diverse, small and medium enterprises in China's economic development process plays an increasingly important role。 Entering the 21st century, the tourism industry as a sunrise industry has developed rapidly， led the hotel, catering and other industries. As the number of hotels and hotels surged， it often encountered relatively complex financial contents in operation， which created trouble for the accounting work. In order to explore the specific situation of the accounting work of small and medium enterprises such as hotels, Yunliyuan Hotel As an example ， the paper discusses the accounting problems encountered in its normal business development， and puts forward the corresponding improvement methods and measures in light of the actual situation。Keywords ： accounting ； small and medium enterprises ； yunliyuan hotel ； financial management目 录引 言.....................................................................................................................................
