我国的中小企业开始大规模是改革开放后,中小企业通常可由单个人或少数人提供资金组成,其雇用人数与营业额皆不大,然而中小企业却承担着高税收负担,无论从名义税负、宏观税负,还是实际税负来看,中国中小企业税负都偏重。在这样的环境背景下,我国的中小企业的会计核算存在许多被忽视的问题。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作用,因此中小企业的会计核算也应得到重视。 Since the reform and opening up of SMEs in China, SMEs can usually be financed by a single person or a few people. Their employment and turnover are not large. However, small and medium-sized enterprises have a high tax burden, , The macro tax burden, or the actual tax burden, China’s SME tax burden are biased. In such an environment, there are many neglected problems in the accounting of SMEs in our country. Small and medium-sized enterprises are an important part of the national economy and play an important role in economic development and social stability. Therefore, the accounting of SMEs should also be taken seriously.