小企业特点及其会计制度探讨

内 容 摘 要

在介绍中小企业的特点和会计内容的基础上，本文更加详细地分析了提高会计质量和效率的重要性。 针对我国现阶段中小企业会计的不足，会计意识，管理机制的完善和高素质人才的培养等方面着重介绍，具体讨论会计制度的执行情况。

随着中国经济的持续发展，中小企业如雨后春笋般涌现，大量的中小企业继续快速发展。在企业管理中，财务管理是最重要的，因为财务问题与整个企业的命运息息相关。一旦出现财务问题，企业可能无法继续运营，甚至导致破产。因此，强大业务的财务管理非常重要。必要。在公司财务的实际管理过程中，有必要把握中小企业的财务特点，结合相应的实际情况，制定一套合适的财务会计制度，以使管理受益。商业金融。本文将重点介绍中小企业财务管理的特点及其系统的构建。

[关键词]：小企业特点；会计；制度

目       录

1.绪论························································3

2.小企业的特点及其作用········································3

2.1小企业的特点·············································3

2.1.1小企业对市场变化的适应能力强·······················3

2.1.2经营范围的广泛·····································4

2.1.3抵抗业务风险的能力较弱·····························5

2.2小企业在市场中的作用·····································5

2.2.1小企业是对大企业的重要补充·························6

2.2.2民间资本的主要载体是中小企业·······················6

2.2.3中小企业是缓解就业压力 保持社会稳定的基本力量······6

2.3小企业在市场中的意义·····································7

3.小企业的会计制度············································7

3.1建立一个完善的会计制度的意义·····························7

3.2企业的会计制度的多种形式·································8

3.2.1企业会计制度·······································8

3.2.2企业会计准则·······································9

3.2.3小企业会计准则·····································9

4.对于小企业的发展和会计制度的建议····························10

4.1对于小企业的发展建议·····································10

4.1.1改变商业思维·······································10

4.1.2清晰人员职责·······································10

4.2培养专业会计人才及素养···································11

5.结束语······················································11

6.文献