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中小型小微企业是我国小微企业主要构成部分，在市场经济体系不断发展的情况下，小微企业内部传统会计核算方式以及理念都巳经不能满足市场发展的需求，而小微企业会计核算问题又是直接关乎小微企业存亡的要素，所以必须对小微企业会计核算问题进行研究，详细阐述会计核算在当前时代背景下遇到的问题，并提出相应的解决方式，全面提升小微企业会计核算工作质量。我国实行改革开放政策以来，经济结构和经济模式都发生了一系列变革，经济发展水平在迅速提高。对社会经济发展而言，小微企业俨然是其中一个不可或缺的重要角色。因为小微企业在一定程度上增加了人们的就业选择机会，降低了社会失业率，加强了市场经济下的良性竞争，还可以在竞争中促进小微企业的技术革新，最终使得我国社会经济稳步发展以及保持国家的和谐稳定。但是小微企业会计核算中存在的不足，也在很大程度上限制了小微企业的发展和公司效益。从国家经济层面上来讲，小微企业存在的会计核算问题，阻碍了我国社会经济的健康有序发展。本文主要针对小微企业在会计核算方面存在的一些不足展开相关探究，进而找到解决这些问题的措施，希望为小微企业会计核算提供科学正确的理论参考。
关键词：小微企业;会计核算;问题;对策
Small and medium-sized small micro enterprise is the main part of small enterprises in our country, with the constant development of market economy circumstances, small micro enterprise internal traditional accounting methods and ideas have not meet the requirement of market development, and small micro enterprise accounting problem is about the elements of small micro enterprise survival directly, so you have to study the problems of the small enterprise accounting system, detailed accounting problems in the current era background, and proposes the corresponding solution, improve small micro enterprise accounting work quality in an all-round way. Since China’s reform and opening-up policy, the economic structure and economic model, a series of changes have taken place in economic development level in a rapidly increase. For social and economic development, small micro enterprise is one of the indispensable important role. Because small micro enterprises to a certain extent, increased the people’s choice of employment, unemployment reduces the society, strengthen the benign competition under the market economy, can also promote small micro enterprise technical innovation in the competition, eventually making our country social economy develop steadily and to maintain harmony and stability of the country. But the defects of small enterprise accounting system, and to a great extent, which limits the development of small micro enterprise and company benefits. From the country’s economic level, the small micro enterprise accounting problems, hindered the healthy and orderly development of social economy in our country. This article focuses on the potential of small micro enterprise accounting aspects related to explore some of the deficiencies, and then find the measures to solve these problems, hope for the small micro enterprise accounting to provide scientific theory reference correctly.
Keywords: small micro enterprises; Accounting; Problem; countermeasures
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