在市场经济的大环境下,小企业对我国国国民经济与社会发展的所起到的作用越来越大,促进小企业更好更快发展,对促进经济发展、提高就业岗位、活跃市场等具有重要意义,本文分析了《小企业会计准则》实施的意义,对执行过程中可能会出现的问题作出分析并对如何促进政策的有效实施提出几点建议。 Under the environment of a market economy, small enterprises play an increasingly important role in the economic and social development of our country and our country, promote the better and faster development of small enterprises, and promote economic development, job creation and active markets. This paper analyzes the significance of the implementation of “Accounting Standards for Small Enterprises”, analyzes the problems that may arise in the implementation process and puts forward some suggestions on how to promote the effective implementation of the policies.