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中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用，自20世纪70年代以来，由于新技术革命的蓬勃发展，中小企业异军突起，企业结构出现了专业化、分散化和小型化的趋势，但由于其产出规模小，资本和技术构成较低，受传统体制和外部宏观经济影响大等因素，使得中小企业在财务会计方面存在着与自身发展和市场经济均不适的情况。

SMEs are an important part of the national economy , economic development and social stability plays an important role in promoting, since the 20th century, 70 years , since the rapid development of new technological revolution , the sudden emergence of small and medium enterprises , corporate structure appeared specialized, decentralized and miniaturization trend , but because of the small size of their output , capital and technology constitute a lower , by the traditional system and the external macro-economic impact and other factors, enabling SMEs in financial Accounting exists with its own development and the market economy are discomfort .

改革开放以来，我国经济迅速发展，中小企业已成为社会经济生活中不可缺少的组成部分。它在促进市场竞争、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展和保持社会稳定等方面发挥着重要作用。

Since reform and opening , China's rapid economic development , SMEs, social and economic life has become an indispensable component. Its role in promoting competition in the market , increase employment opportunities , facilitate the life of the masses , promote technological innovation, promote economic development and maintain social stability has played an important role. According to statistics, China currently has more than 8 million SMEs already , China accounted for 99% of total number of enterprises , the industrial output value , profits and taxes , and the country 's total exports accounted for 60% , 40% and 60%, and provides 75 % of urban employment opportunities , to address urban employment and the resettlement of rural surplus labor force has played an irreplaceable role. Promote SME development , economic life has become an important issue . 1976-1999 , from the transfer of rural labor force out of the 230 million jobs mostly in SMEs . However, SMEs are facing many difficulties and problems , it is in competition in the market in a weak position . With China's accession to the World Trade Organization, the SMEs must be in the same condition compete with foreign enterprises . SMEs will face more intense competition in the market . SMEs how to deal with ? I think it should first of the current status of its own characteristics of SMEs and SME accounting exposed in analytical research on issues .

Person in charge of accounting for SMEs generally lack of knowledge of the function and role , they generally think that the role of accounting has only bookkeeping , but they ignore the accounting for forecasting, management , decision-making role . The main reason is the main person in charge of SMEs do not understand accounting , but also do not understand finance, lack of basic knowledge of financial accounting , the financial staff lack of understanding and support , even for financial officers pressured their impact on the business results and make a false statement of financial position revealed . A considerable part in SMEs are family management , these highly concentrated corporate power , accounting personnel no real power , forced by the pressure of the owners , the same situation could occur , most SMEs do not have an effective financing, investment , asset management system daily , but no practical cost , expense control and sales management system , in the system there is a big flaw in the specific accounting treatment , there is a confusing subject ,