中小企业会计核算若干问题的研究摘要：目前，在中小会计师弱化中小企业在我国越来越严重，导致中小企业会计核算过程中存在的风险。因此，明确在会计系统的过程中小企业发展的主要会计；会计系统应该简单，易于理解，易于操作；谨慎性原则的正确使用；会计系统应与税法一致；会计监督体系；建立中小企业会计系统符合成本效益原则。中小企业占中国国民经济的重要地位，但由于中小企业会计人员素质不高，导致一些中小企业会计弱化现象严重。对中小企业会计若干问题的讨论将会出现，中小企业在世界各国和地区在经济活动中的经济和社会发展中发挥着重要的作用。同时，也暴露出一些问题，本文相关问题的发生进行分析和讨论有关，并提出了相应的对策。 关键词：中小企业，会计核算，问题，对策Abstract: at present, the weakening of the small and medium-sized enterprise is more and more serious in China in small and medium-sized accounting, leading to the risk existing in the process of accounting in small and medium sizedenterprises. Therefore, the main accounting in the development of small and medium-sized enterprises accounting system; accounting system should be simple, easy to understand, easy to operate; the correct use of the prudence principle in accounting system and tax law; should be consistent; accounting supervision system; the establishment of SME accounting system cost benefit principle. Small and medium-sized enterprises occupy the important positionChina national economy, but because of the small and medium-sized enterprise accounting personnel quality is not high, resulting in a number of small and medium enterprises accounting weakening phenomenon is serious. SMEs play in China's position in the national economy plays a decisive role, according to the needs of enterprise management, design the necessary accounting systemplayed an important role in promoting the development of small and medium-sized enterprises play. At the same time, it al...
