浅议中小企业会计规范化问题摘要我国中小企业众多组织灵活，经营富有弹性，比大企业有更强的应变能力。同时，我国中小企业的会计规范化水平也良筹不齐。目前中小企业的会计规范化问题主要是基础工作做得不好，核算主体不清，企业产权与个人财产界限模糊，建账不规范，制度以及人员方面的问题。作者主要运用了文献法，分析法等方法，主要从财会法规的修改与完善，中小企业会计制度的优化，加强企业自身的管理加大外部监督的力度等方面来谈，希望能够对中小企业从创业阶段顺利过渡走向规范化、稳定化有所帮助。本文从研究背景及意义出发，对中小企业会计规范化进行简要概述，对中小企业概念及特点以及中小企业的重要地位及加强中小企业会计规范化的意义进行了描述。并通过文献分析得出中小企业会计规范化问题分析，包括会计基础工作薄弱，外部监督力量分散力度不够，会计人员更换频繁以及制度缺失等四个方面，并从内部及外部两个方面阐明其原因所在，之后对相应的问题给出了具体的解决建议对策，包括加强会计基础工作，加强中小企业自身建设与外部监管力度，提高会计从业人员业务素质以及制度缺失的对策。关键词：中小企业；会计规范化；对策OnthestandardizationofaccountinginsmallandmediumsizedenterprisesAbstractInourcountry,manysmallandmediumenterprisesmanagementorganizationisflexibleandelastic,thanlargeenterpriseshavestronglyandaccountingstandardizationlevelofsmallandmedium-sizedenterprisesinChinaisalsoveryunevenatpresentraiseaccountingstandardofMesismainlybasedontheworkdoneverywell,accountingsubjectisnotclear,theenterprisepropertyrightsandpersonalpropertyboundaries,preparenon-standardsystemsandpersonnelissues,theauthormainlyusesthemethodofliterature,analysisandothermethods,mainlyfromtherevisionandperfectionofaccountinglawsandregulations,optimizethesmallandmedium-sizedenterpriseaccountingsystem,strengthentheenterprise'sownmanagement,improvetheexternalsupervisiontotalkaboutotheraspectsofsmallandmediumenterprisesfromthehopetostageasmoothtransitiontowardsstandardizationandstabilizationofhelp.Thispaperfromtheresearchbackgroundandsignificanceoftheaccountingstandardsofsmallandmedium-sizedenterprisesarebrieflyoutlined,animportantpositionontheconceptandcharacteristicsofsmallandmedium-sizedenterprisesandstrengthenthesignificanceofsmallandmedium-sizedaccountingstandardizationaredescribed.Andanalyzetheaccountingstandardizationofsmallandmiddlesizedenterprisesthroughtheanalysisofliterature,includingthebasicaccountingworkisweak,theexternalsupervisionofdecentralizedpowerisnotenough,thefouraspectsofaccountingpersonnelandlackofsystemchangefrequently,andfromthetwoaspectsoftheinternalandexternalreasons,thecorrespondingproblemisgiventospecificproposals,includingstrengtheningbasicaccountingwork,smallandmedium-sizedenterprisestostrengthenself-constructionandexternalsupervision,improvethequalityofbusinesspractitionersandCountermeasuresofaccountingsystemdeficiencies.Keywords:smallandmedium-sizedenterprises;accountingstandardization;Countermeasures目录一、前言............................................................4（一）研究背景..................................................4（二）研究意义..................................................5二、中小企业会计规范化概述..........................................6（一）中小企业概念及特点........................................61.中小企业概念...............................................62.中小企业特点...............................................7（二）中小企业的重要地位及加强中小企业会计规范化的意义..........81.中小企业的重要地...
