中小企业会计规范化问题探析

中小企业有其自身独有的优势，但同时也有它的劣势。通常情况下，中小企业规模小、组织结构简单、创新力不足，业务单一，管理水平也有待改善。论文针对中小企业的会计规范问题做出研究，我国中小企业会计规范化的问题主要是核算的主体界限不清、基础工作做得不够扎实、会计制度漏洞百出、电算化会计不成熟、资料管理不够完善以及会计核算人员素质不高等。并提出相关建议，主要从加强相关法律法规建设、建立与中小企业相适应的会计制度、分清核算主体界限、加强外部监督力度等方面进行论述。

Accounting Standardization Problems of SMEs

SMEs have their own unique advantages, but they also have disadvantages. Under normal circumstances, SMEs are small, simple structured, lack of innovation, business are single; management also needs to be improved. This paper is targeted to study the accounting standards of SMEs, the main problems of accounting standard for SMEs in China are： accounting subject boundary is ill-defined, foundation work is not solid enough, accounting system is flawed, computerized accounting is immature, data management is inadequate and accounting personnel quality is not high. This paper also presents recommen- dations from the following aspects： strengthening of relevant laws and regulations, constructing accounting systems adapt to SMEs, distinguishing accounting subject boundaries, and strengthening external supervision, etc.