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摘要：Small and medium-sized enterprises are an important boost to the rapid development of the national economy，It has not only played an active role in helping the country solve the employment difficulties， but also made outstanding contributions to the innovation and progress of the market economy. Accounting has always been the focus of small and medium-sized enterprises accounting work， but the actual accounting results are often not ideal. Especially in the specific links of cooperation there are many irregularities， can not provide the necessary basis for the orderly development of enterprise accounting work， or even seriously hinder the progress of enterprises. Faced with this situation， small and medium-sized enterprises need to objectively analyze the actual problems existing in current accounting， and put forward corresponding countermeasures to meet the needs of enterprise development and expansion.
關键词：Small and medium-sized enterprises （smes）;accounting;problem;countermeasures
Small and medium-sized enterprises have contributed to the development of the market economy， accounting for more than 90% of the total number of national enterprises， which makes them become the core elements of the national economy and play a huge role in activating the market and solving employment problems. Advantages of small and medium-sized enterprises have very obvious， but its limitations are also very concern， especially to recognize the existing enterprises in accounting is not reasonable， so as to take effective measures to maximize the elimination of adverse factors affecting the effects of accounting system， boost the development of small and medium-sized enterprise overall strength.
一、Problems existing in the accounting of small and medium-sized enterprises
Compared with large enterprises， small and medium-sized enterprises （smes） have a remarkable characteristic of high flexibility， which also makes smes easy to set up accounting subjects and have strong autonomy. At present， the development space of small and medium-sized enterprises is gradually increasing， and they occupy an increasingly prominent position in the national economy. They have made considerable progress in accounting treatment， but there are still some problems to be solved， which are embodied in the following aspects： first， the accounting system needs to be improved. Some small and medium-sized enterprises do not pay attention to the regulation and restriction of accounting in the system， which leads to the lack of system， leading to the confusion of enterprise accounting treatment and operation management， leading to a large discount of accounting results. Second， the setting of accounting institutions is not reasonable enough. Some enterprises do not take accounting standards as the fundamental constraint when setting up accounting institutions， and there are also some bad situations such as unclear division of labor and fuzzy value， which affect the reliability and accuracy of accounting. Third， the level of accounting computerization needs to be improved. The wide application and promotion of accounting software has significantly improved the efficiency and accuracy of accounting， but many small and medium-sized enterprises have a low level of accounting computerization， ignoring the application of advanced technical means and software， and cannot meet the requirements of accounting modernization and intelligence. Fourth， internal and external accounting supervision needs to be improved. The whole process of accounting needs to be carried out under the constraints of a perfect supervision system. However， at present， there are still some defects in the internal and external supervision of small and medium-sized enterprises， and the effectiveness of supervision needs to be improved. 二、Solutions to the problems existing in the accounting of small and medium-sized enterprises
2.1 We will improve the accounting system
The establishment of regulations and systems is the basic measure for small and medium-sized enterprises to break through the difficult problems of accounting. Many enterprises have not established accounting systems or imperfect system construction， leading to less outstanding accounting results and unable to provide necessary basis for the effective treatment of accounting work. When improving the accounting system， small and medium-sized enterprises must supplement or revise the rules and regulations from the practical point of view to enhance the rigor and operability of the system， and pay attention to the connection between the rules and regulations to provide system guarantee for accounting. First， the construction of cost accounting system. The results of cost accounting will affect the formulation of strategic goals and development plans of smes， and it is also a necessary reference for enterprises to set budgets and improve their action plans. Therefore， a special cost accounting system should be established to standardize the whole accounting process. Secondly， improve the financial examination and approval system， specify the standardized financial examination and approval procedures， ensure the normal flow of funds， and do a good job in the scientific management of enterprise expenditure. Third， the establishment of internal verification system. Small and medium-sized enterprises need to use the form of responsibility system to clarify the responsibilities of accounting subjects， and at the same time point out the requirements of discipline and system， and verify the form of objective responsibility and division of labor. In order to ensure the implementation of all systems， it is also necessary to comprehensively track the implementation of the system， improve the system and implement the guarantee mechanism.
2.2 Optimize the setting of accounting institutions
The scientific establishment of accounting institutions is a necessary measure to ensure the effect of accounting of small and medium-sized enterprises， which is a comprehensive guarantee and necessary support for accounting work from the perspective of enterprise organization. Small and medium-sized enterprises must always adhere to normative principles in the arrangement of accounting institutions to ensure the arrangement of institutions and strictly implement the requirements of accounting standards. In addition to setting up special accounting institutions， small and medium-sized enterprises should also carry out a clear division of labor within the organization， and make an exact explanation of the job requirements and post specifications. It is strictly prohibited to have unclear division of labor and implanting vague and other undesirable problems. What needs special attention among them is that small and medium-sized enterprises must carry on the transformation in the aspect of ideology， clearly recognize the important role of setting up accounting institutions. In the process of small and medium-sized enterprises' operation and development， internal departments and various groups will be entangled with each other because of their interests. Only by establishing specialized accounting institutions can accounting personnel not be disturbed by many factors and improve the fairness and reliability of accounting. The setting of accounting organization will improve the sense of belonging of accounting personnel， enhance their subjective initiative， and provide necessary support for their personal value. 2.3 Improve the level of computerized accounting
The implementation of computerized accounting in small and medium-sized enterprises can not only strengthen the function of accounting， but also improve the effectiveness of financial management， and avoid the problem of too casual and irregular treatment in accounting. Accounting computerization is important way to improve calculation efficiency and quality， can largely accounting personnel from the complex accounting affairs of liberation， have more time and energy to do a good job in a higher level of management， financial accounting to obtain more accurate and timely accounting as a result， to provide effective basis for related decision making. In the process of improving the level of accounting computerization， small and medium-sized enterprises need to pay attention to the following issues： adhere to the principle of acting according to one's ability， combined with the size of enterprises and actual needs for capital investment control， scientific selection of accounting computerization operation module suitable for the development of enterprises; To update and optimize the accounting computerization system timely and effectively introduce and draw lessons from advanced management concepts and methods， standardize the accounting computerization procedures， and improve the accounting computerization system.
2.4 Build internal and external supervision system
To do a good job in accounting work and ensure the quality of accounting， in addition to paying attention to the selection of appropriate accounting methods and overall control of the entire accounting process， we need to pay more attention to supervision. On the one hand， small and medium-sized enterprises should start from the improvement of internal supervision， the establishment of a special accounting supervision working group， the overall supervision of the entire process of accounting， timely record and summarize feedback information， improve the enterprise internal control system. On the other hand， smes should realize the importance of external supervision and effectively use external supervision to improve the standard level of accounting. In this case， the implementation of accounting laws and regulations should be paid close attention to. Once problems and omissions are found in the supervision process， the punishment scheme should be set up strictly in accordance with the reward and punishment mechanism， so as to ensure compliance with the law， strict law enforcement and accountability for violations of the law. Accounting plays a particularly important role in the development of small and medium-sized enterprises， which can help enterprises find problems and deficiencies in accounting work. The main reason is that the accounting can reflect the development of the overall economic business of the enterprise， and promote the enterprise to check and fill in the gaps， improve financial management and build a sound financial internal control system. Considering that there are still some problems and deficiencies to be solved urgently in the accounting of small and medium-sized enterprises， it is necessary to analyze accounting problems objectively， find the source of problems and think about targeted solutions， so as to provide reliable guarantee for strategic operation and sustainable development of enterprises.
references：
[1] Zhang Ying.Problems and Countermeasures of Accounting for SMEs[J].Private Technology，2017，（10）：114-115.
[2] Tang Zhongmou.Talk about the accounting problem of small and medium-sized enterprises and its countermeasures [J].Modern Property （mid-season），2018，（5）：52-53.
[3] Yu Xinjun.Discussion on Strengthening Accounting Calculation of Small and Medium-sized Enterprises[J].China Township Enterprise Accounting，2018，（4）：17-18.
關键词：Small and medium-sized enterprises （smes）;accounting;problem;countermeasures
Small and medium-sized enterprises have contributed to the development of the market economy， accounting for more than 90% of the total number of national enterprises， which makes them become the core elements of the national economy and play a huge role in activating the market and solving employment problems. Advantages of small and medium-sized enterprises have very obvious， but its limitations are also very concern， especially to recognize the existing enterprises in accounting is not reasonable， so as to take effective measures to maximize the elimination of adverse factors affecting the effects of accounting system， boost the development of small and medium-sized enterprise overall strength.
一、Problems existing in the accounting of small and medium-sized enterprises
Compared with large enterprises， small and medium-sized enterprises （smes） have a remarkable characteristic of high flexibility， which also makes smes easy to set up accounting subjects and have strong autonomy. At present， the development space of small and medium-sized enterprises is gradually increasing， and they occupy an increasingly prominent position in the national economy. They have made considerable progress in accounting treatment， but there are still some problems to be solved， which are embodied in the following aspects： first， the accounting system needs to be improved. Some small and medium-sized enterprises do not pay attention to the regulation and restriction of accounting in the system， which leads to the lack of system， leading to the confusion of enterprise accounting treatment and operation management， leading to a large discount of accounting results. Second， the setting of accounting institutions is not reasonable enough. Some enterprises do not take accounting standards as the fundamental constraint when setting up accounting institutions， and there are also some bad situations such as unclear division of labor and fuzzy value， which affect the reliability and accuracy of accounting. Third， the level of accounting computerization needs to be improved. The wide application and promotion of accounting software has significantly improved the efficiency and accuracy of accounting， but many small and medium-sized enterprises have a low level of accounting computerization， ignoring the application of advanced technical means and software， and cannot meet the requirements of accounting modernization and intelligence. Fourth， internal and external accounting supervision needs to be improved. The whole process of accounting needs to be carried out under the constraints of a perfect supervision system. However， at present， there are still some defects in the internal and external supervision of small and medium-sized enterprises， and the effectiveness of supervision needs to be improved. 二、Solutions to the problems existing in the accounting of small and medium-sized enterprises
2.1 We will improve the accounting system
The establishment of regulations and systems is the basic measure for small and medium-sized enterprises to break through the difficult problems of accounting. Many enterprises have not established accounting systems or imperfect system construction， leading to less outstanding accounting results and unable to provide necessary basis for the effective treatment of accounting work. When improving the accounting system， small and medium-sized enterprises must supplement or revise the rules and regulations from the practical point of view to enhance the rigor and operability of the system， and pay attention to the connection between the rules and regulations to provide system guarantee for accounting. First， the construction of cost accounting system. The results of cost accounting will affect the formulation of strategic goals and development plans of smes， and it is also a necessary reference for enterprises to set budgets and improve their action plans. Therefore， a special cost accounting system should be established to standardize the whole accounting process. Secondly， improve the financial examination and approval system， specify the standardized financial examination and approval procedures， ensure the normal flow of funds， and do a good job in the scientific management of enterprise expenditure. Third， the establishment of internal verification system. Small and medium-sized enterprises need to use the form of responsibility system to clarify the responsibilities of accounting subjects， and at the same time point out the requirements of discipline and system， and verify the form of objective responsibility and division of labor. In order to ensure the implementation of all systems， it is also necessary to comprehensively track the implementation of the system， improve the system and implement the guarantee mechanism.
2.2 Optimize the setting of accounting institutions
The scientific establishment of accounting institutions is a necessary measure to ensure the effect of accounting of small and medium-sized enterprises， which is a comprehensive guarantee and necessary support for accounting work from the perspective of enterprise organization. Small and medium-sized enterprises must always adhere to normative principles in the arrangement of accounting institutions to ensure the arrangement of institutions and strictly implement the requirements of accounting standards. In addition to setting up special accounting institutions， small and medium-sized enterprises should also carry out a clear division of labor within the organization， and make an exact explanation of the job requirements and post specifications. It is strictly prohibited to have unclear division of labor and implanting vague and other undesirable problems. What needs special attention among them is that small and medium-sized enterprises must carry on the transformation in the aspect of ideology， clearly recognize the important role of setting up accounting institutions. In the process of small and medium-sized enterprises' operation and development， internal departments and various groups will be entangled with each other because of their interests. Only by establishing specialized accounting institutions can accounting personnel not be disturbed by many factors and improve the fairness and reliability of accounting. The setting of accounting organization will improve the sense of belonging of accounting personnel， enhance their subjective initiative， and provide necessary support for their personal value. 2.3 Improve the level of computerized accounting
The implementation of computerized accounting in small and medium-sized enterprises can not only strengthen the function of accounting， but also improve the effectiveness of financial management， and avoid the problem of too casual and irregular treatment in accounting. Accounting computerization is important way to improve calculation efficiency and quality， can largely accounting personnel from the complex accounting affairs of liberation， have more time and energy to do a good job in a higher level of management， financial accounting to obtain more accurate and timely accounting as a result， to provide effective basis for related decision making. In the process of improving the level of accounting computerization， small and medium-sized enterprises need to pay attention to the following issues： adhere to the principle of acting according to one's ability， combined with the size of enterprises and actual needs for capital investment control， scientific selection of accounting computerization operation module suitable for the development of enterprises; To update and optimize the accounting computerization system timely and effectively introduce and draw lessons from advanced management concepts and methods， standardize the accounting computerization procedures， and improve the accounting computerization system.
2.4 Build internal and external supervision system
To do a good job in accounting work and ensure the quality of accounting， in addition to paying attention to the selection of appropriate accounting methods and overall control of the entire accounting process， we need to pay more attention to supervision. On the one hand， small and medium-sized enterprises should start from the improvement of internal supervision， the establishment of a special accounting supervision working group， the overall supervision of the entire process of accounting， timely record and summarize feedback information， improve the enterprise internal control system. On the other hand， smes should realize the importance of external supervision and effectively use external supervision to improve the standard level of accounting. In this case， the implementation of accounting laws and regulations should be paid close attention to. Once problems and omissions are found in the supervision process， the punishment scheme should be set up strictly in accordance with the reward and punishment mechanism， so as to ensure compliance with the law， strict law enforcement and accountability for violations of the law. Accounting plays a particularly important role in the development of small and medium-sized enterprises， which can help enterprises find problems and deficiencies in accounting work. The main reason is that the accounting can reflect the development of the overall economic business of the enterprise， and promote the enterprise to check and fill in the gaps， improve financial management and build a sound financial internal control system. Considering that there are still some problems and deficiencies to be solved urgently in the accounting of small and medium-sized enterprises， it is necessary to analyze accounting problems objectively， find the source of problems and think about targeted solutions， so as to provide reliable guarantee for strategic operation and sustainable development of enterprises.
references：
[1] Zhang Ying.Problems and Countermeasures of Accounting for SMEs[J].Private Technology，2017，（10）：114-115.
[2] Tang Zhongmou.Talk about the accounting problem of small and medium-sized enterprises and its countermeasures [J].Modern Property （mid-season），2018，（5）：52-53.
[3] Yu Xinjun.Discussion on Strengthening Accounting Calculation of Small and Medium-sized Enterprises[J].China Township Enterprise Accounting，2018，（4）：17-18.