改革开放以来,我国中小企业发展迅速,并提供了大量的税收和就业机会,创造和开发了大量的科技成果,在促进市场竞争、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展和保持社会稳定等方面发挥了重要作用。我国加入世界贸易组织后,中小企业必须在同等条件下与国外企业竞争,而加强中小企业会计管理是提高企业竞争能力的一个重要方面。 Since the reform and opening up, China’s SMEs have been developing rapidly and have provided a large number of tax and employment opportunities. Many scientific and technological achievements have been created and developed to promote market competition, increase employment opportunities, facilitate people’s lives, promote technological innovation and promote national economic development And maintain social stability and other aspects has played an important role. After China’s accession to the World Trade Organization, SMEs must compete with foreign enterprises under the same conditions, and strengthening the accounting management of SMEs is an important aspect of enhancing the competitiveness of enterprises.