| 规范小企业会计核算之思考 |
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| 引用本文： | 邓淑玲.规范小企业会计核算之思考[J].企业技术开发,2006,25(3):67-69. |
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| 作者姓名： | 邓淑玲 |
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| 作者单位： | 湖南女子职业大学经济管理系,湖南长沙410004 |
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| 摘 要： | 小企业在促进市场竞争、增加就业机会、推动国民经济发展和保持社会稳定等方面发挥着重要作用,但小企业会计核算制度不健全,产生会计风险的可能性较大。文章分析了小企业会计核算存在的问题,阐述了国家颁布的《小企业会计制度》特点及其对规范小企业会计核算起到的积极作用。
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| 关 键 词： | 小企业 会计制度 会计核算 规范 |
| 文章编号： | 1006-8937（2006）03-0067-03 |
| 收稿时间： | 2005-11-22 |
| 修稿时间： | 2005年11月22 |
Reflecting on standardizing the business accounting of little enterprise |
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| DENG Shu-ling.Reflecting on standardizing the business accounting of little enterprise[J].Technological Development of Enterprise,2006,25(3):67-69. |
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| Authors: | DENG Shu-ling |
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| Abstract: | Little enterprises play an important role in promoting market competition, enriching chances of employment, pushing forward the national economic development and keeping the society steady.But the business accounting system of little enterprise isn't perfect, there is large possibility of causing risk. This article analyzes the existent problems in the accounting system of little enterprise, interprets the character of 《Accounting System of Little Enterprise》 and its active function on standardizing the business accounting of little enterprise. |
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| Keywords: | little enterprise accounting system business accounting standardizing |
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