小微企业会计核算存在的问题及对策研究

摘    要
本文围绕小微企业会计核算展开研究，首先概述了小微企业的定义、分类及其会计核算的基本流程，为理解小微企业会计核算的背景提供了基础。随后，详细阐述了小微企业会计核算的主要内容，包括资产核算、负债核算以及收入与费用核算。然而，当前小微企业在会计核算过程中存在诸多问题，如会计核算制度不健全、会计人员专业知识不足、会计核算信息化建设滞后，以及外部监管与支持政策不足等。针对这些问题，本文提出了完善会计核算制度、提升会计人员素质与能力、推进会计核算信息化建设，以及加强外部监管与支持政策等对策，旨在促进小微企业会计核算的规范化和高效化，助力小微企业健康发展。

关键词：小微企业  会计核算  信息化建设  


Abstract 
This paper focuses on the accounting of small and micro enterprises. First, it summarizes the definition, classification and the basic process of the accounting of small and micro enterprises, which provides a basis for understanding the background of the accounting of small and micro enterprises. Subsequently, the main contents of accounting for small and micro enterprises are elaborated in detail, including asset accounting, liability accounting and income and expense accounting. However, there are many problems in the current accounting process of small and micro enterprises, such as the imperfect accounting system, the lack of professional knowledge of accounting personnel, the lag in the construction of accounting information, and the lack of external supervision and support policies. In view of these problems, this paper puts forward the countermeasures of improving the accounting system, improving the quality and ability of accounting personnel, promoting the construction of accounting information, and strengthening external supervision and support policies, aiming to promote the standardization and efficiency of small and micro enterprises accounting, and help the healthy development of small and micro enterprises.

Keyword:Small and micro businesses  accounting  information construction 




目    录
1引言 1
2小微企业会计核算现状概述 1
2.1小微企业的定义 1
2.2小微企业的分类 2
2.3小微企业会计核算的基本流程 2
3小微企业会计核算的主要内容 2
3.1资产核算 2
3.2负债核算 3
3.3收入与费用核算 3
4小微企业会计核算存在的问题 4
4.1会计核算制度不健全 4
4.2会计人员专业知识不足 4
4.3会计核算信息化建设滞后 4
4.4外部监管与支持政策不足 5
5解决小微企业会计核算问题的对策 5
5.1完善会计核算制度 5
5.2提升会计人员素质与能力 6
5.3推进会计核算信息化建设 6
5.4加强外部监管与支持政策 6
6结论 7
参考文献 8
致谢 9