一、统一思想,充分认识制定《小企业会计准则》的重要性和必要性(一)制定《小企业会计准则》是服务小企业健康发展的需要小企业是我国国民经济和社会发展的重要力量,大力支持小企业发展,对于提高经济增长活力、有效扩大就业、保持社会和谐稳定、建设创新型国家,具有十分重要的意义。为促进小企业健康发展,财政部门认真贯彻落实中央精神,与相关部 I. Unite thinking and fully understanding the importance and necessity of formulating “small business accounting standards” (I) Formulating “Small Business Accounting Standards” is the need of serving the healthy development of small businesses Small businesses are an important force in our country’s national economy and social development It is of great significance for enhancing the vitality of economic growth, for effectively expanding employment, for maintaining social harmony and stability, and for building an innovative country. In order to promote the healthy development of small enterprises, the financial departments earnestly implement the spirit of the Central Government and relevant departments