摘要随着社会经济的发展，中小企业已经成为组成国民经济的重要部分。对于中小企业而言，会计核算是日常经营活动中非常重要的一部分。因此这些企业的快速发展，在新会计准则的影响下会计核算存在的问题日益突出，在这样的背景下，制定科学的合理的中小企业会计核算制度，加强会计核算手段，使其规范化，就有了很大的必要性。本文将对我国的中小企业会计核算的现状和存在的问题进行分析，综合时代背景探讨出相应的改善措施，为中小企业会计核算的完善提出一些可行性的建议。希望能对相关的工作人员提供一些思路，让他们更好地工作，也更好地为公司、为国家经济做贡献。关键词：中小企业 会计核算 解决办法IABSTRACTWiththedevelopmentofsocialeconomy,smallandmedium-sizedenterpriseshavebecomeanimportantpartofthenationaleconomy.Forsmallandmedium-sizedenterprises,accountingisaveryimportantpartofdailybusinessactivities.Therefore,therapiddevelopmentoftheseenterprises,undertheinfluenceofthenewaccountingstandardsaccountingproblemsareincreasinglyprominent,inthiscontext,thedevelopmentofascientificandreasonableaccountingsystemforsmallandmedium-sizedenterprises,strengthenthemeansofaccounting,sothatitisverynecessarytostandardize.ThispaperwillanalyzethecurrentsituationandexistingproblemsofChina'ssmallandmedium-sizedenterprisesaccounting,comprehensivebackground,explorethecorrespondingimprovementmeasures,fortheimprovementofsmallandmedium-sizedenterprisesaccountingputforwardsomefeasibleSuggestions.Ihopetoprovidesomeideasforrelevantstaffsothattheycanworkbetterandmakebettercontributionstothecompanyandnationaleconomy.KEYWORDS：smes；accounting；solutionsII目录摘要................................................................................................................................IABSTRACT..................................................................................................................II目录................................................................................................................................3引言.............................................................................................
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