《企业会计制度》已由财政部发布实施，与之配套的《小企业会计制度》也亟待出台，在此之际，本文要对制定小企业会计制度的有关问题作以下探讨。一、制定小企业会计制度的必要性１．加强国家税收征管的需要。税务部门对小企业的税收征管有查账征收和核定征收两种。核定征收是 The “Accounting System for Business Enterprises” has been promulgated and implemented by the Ministry of Finance. The accompanying “Small Business Accounting System” also needs to be promulgated. On this occasion, this article discusses the following issues concerning the formulation of a small-scale enterprise accounting system. First, the need to develop a small business accounting system 1. To strengthen the national tax collection needs. Tax departments on the tax collection and management of small businesses have two types of audit collection and verification. The approved collection is