摘要小微型企业内部财务会计处理研究 摘要：随着改革开放的发展，经济的腾飞，其中，我国小企业的发展也是发展中很重要的一个环节, 小企业能够提高经济活力、提供大量的就业小企业在经济发展过程中的地位和作用逐渐凸显出来, 受到的关注程度也正在提高。2011 年财政部出台了《小企业会计准则》, 鼓励小企业实施。小企业会计准则自出台以来, 经过若干次的修订,解决了某些问题,但是,还是有一些问题尚待解决，如何更好的处理这些企业的会计处理问题，就成了我们需要解决的问题。本文简述了小微企业如何在当今的会计制度下更好的实施企业会计处理的研究。分析我国小微型企业内部财务会计处理的现状、问题，以寻求改进方法。关键词：小微企业；会计处理；改进 Research on internal financial accounting treatment of small and micro enterprisesAbstract:With the development of the reform and opening up, the rapid development of economy, among them, the development of small enterprises in China is also developing an important link, small businesses can improve economic vitality, provide a large number of small businesses of employment in the position and role in the process of economic development gradually emerges, by the degree of attention are also improved. In 2011, the ministry of finance issued the small business accounting standards to encourage small businesses to implement. Small business accounting standards since introduced, after several times of revision, fixes some problems, however, there are some problems remain to be solved, how to better deal with the enterprise accounting problems, is we need to solve the problem. This paper briefly introduces how small and micro enterprises can better implement enterprise accounting treatment under the current accounting system. The status quo and problems of internal financial accounting treatment of small and micro enterprises in China are analyzed to seek improvement methods.Keywords: Small a...
