摘  要:近年来，我国小企业发展脚步不断加快，在注册数量和企业质量上都有显著提高。同时政府加大了对小企业的扶持，采取了一系列的优惠政策，对小企业的税收和融资问题都加以改善，这些切实可行的工作都为小企业的蓬勃发展提供了良好的环境，为我国经济的发展起到了巨大的推动作用。但由于小企业规模不大，组织体系不合理，管理环节薄弱，会计基础工作随意等不利因素的存在，阻碍了其发展壮大的步伐，特别是会计核算方面的瑕疵，更是从根本上加大了小企业的发展难度。本人基于我国小企业的自身特点和实际情况，通过对《小企业会计准则》的认真学习，从其基本原则出发，利用对小企业现状的调查结果的分析，进行了对小企业现如今存在的问题的总结，提出了关于完善小企业会计核算的思考。

关键字：小企业 会计核算 会计准则 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