摘  要:近年來，我國小企業發展腳步不斷加快，在注冊數量和企業質量上都有顯著提高。同時政府加大了對小企業的扶持，采取了一系列的優惠政策，對小企業的稅收和融資問題都加以改善，這些切實可行的工作都為小企業的蓬勃發展提供了良好的環境，為我國經濟的發展起到了巨大的推動作用。但由于小企業規模不大，組織體系不合理，管理環節薄弱，會計基礎工作隨意等不利因素的存在，阻礙了其發展壯大的步伐，特別是會計核算方面的瑕疵，更是從根本上加大了小企業的發展難度。本人基于我國小企業的自身特點和實際情況，通過對《小企業會計準則》的認真學習，從其基本原則出發，利用對小企業現狀的調查結果的分析，進行了對小企業現如今存在的問題的總結，提出了關于完善小企業會計核算的思考。

關鍵字：小企業 會計核算 會計準則 制度 管理

ABSTRACT:In recent years, the develop speed of our small businesses become faster and faster. And the registration number and the enterprise quality have improved significantly. At the same time ,our government stepped up its support for small businesses , adopted a series of preferential policies, improved the taxation and financing problems of small business, the practical work are vigorous and they provide a good environment for small business. Simultaneously, they have played a huge role for the development of our economy. Because of the small size, unreasonable organization system, weak management, arbitrary accounting foundation work and so on, these negative factors hindered the pace of development of our small businesses. Especially the flaws of the accounting calculations, fundamentally increase the difficult of the development of small businesses. I based on the characteristics of small businesses and the actual situation in our country, through study the " Accounting standards for small businesses" carefully, starting from its basic principles, using and an the results of the investigation of the status quo of the small business, summing up the main problems of small business, put forward the thinking about the improvement of accounting system for small business.

Keywords: small business; accounting calculation; the standards of accounting; system; management