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要解决中小企业存在的会计问题，仅仅依靠少数企业自我完善和会计人员的个人努力是很难实现的。从中小企业的特点及会计核算中存在的问题我们可知，会计问题不能孤立的看，要知道只有促进中小企业的健康发展，解决企业融资困难，帮助中小企业实现科学化管理，克服自身的弱点才能使中小企业从根本上解决会计问题。

To resolve accounting issues existing SMEs , relying solely on self-improvement and a few enterprises accounting staff 's personal efforts are difficult to achieve. From the characteristics of SMEs and accounting problems , we know the problem can not be isolated in the accounting perspective, to know that only promote the healthy development of small and medium enterprises , solve difficulties in financing to help SMEs to achieve scientific management, in order to overcome their own weaknesses enable SMEs to fundamentally solve the accounting problem . In recent years, the development of SMEs, the government gave a great deal of attention , the NPC was in June 2003 introduced the " SME Promotion Law ," it is important laws to promote SME development initiatives , reflecting the state of development of SMEs strategic decisions. The law sought from the capital, policy and other aspects of the creation and development of SMEs to create a good environment, but also from technological innovation, market development, social services provides a series of incentives.

该法的执行将改善中小企业经营环境，促进中小企业健康发展，发挥中小企业在国民经济和社会存发展中的重要作用，从根本上解决中小企业资金的困难，创新能力不足，管理水平不高的现状。

The implementation of the law will improve the business environment for SMEs , and promote the healthy development of small and medium enterprises , SMEs play in the national economy and social development of the important role of memory , a fundamental solution to the difficulties of finance for SMEs , innovation ability and management level is not high the status quo. All levels of government departments, banks and financial institutions, according to Department of Social Services SME Promotion Law, the right to promote SME development measures implemented.

政府可以以市场为纽带建立一个中小企业联合体，开展对中小企业融资商誉的担保，对中小企业进行行监督和管理，对积极贷款给有项目、有效益、有前景的中小企业的商业银行，政府应对其获得利息收入给予税收优惠.

Government bond market to establish a consortium of SMEs , carried out on goodwill SME financing guarantee for SMEs line supervision and management, and actively lending to a project , there are benefits , there are prospects of commercial banks for SMEs the Government should be given their access to income tax benefits , such as 50% reduction in income tax , and as banks should change their concepts , to carry out some of the new ways of lending operations , to minimize risk in the case , to ensure high-tech SMEs, especially small and medium enterprise development funding needs , the current use of state-owned banks can also be applied to a project , there are benefits for SMEs , and SMEs must itself change as the bank 's image , so in accordance with the debt service, do not use evasion of bank debt restructuring . At present , China's authorities have realized the financing difficulties of SMEs , SMEs are trying to solve the mortgage , guarantees difficult , short-term loans , the loan amount and small problems . Between the use of mutual insurance companies , UNPROFOR, the loan contract performance insurance , multi-channel financing , the establishment of credit guarantee funds and other means to solve the difficult problem of small loans , has now been written into the central bank "to further improve financial services for SMEs opinions . " We believe that as long as the government, commercial本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。