在经济全球化的大背景下,我国中小企业的招工难,用工贵的情况非常普遍。中小企业的会计工作人员比大型企业流动大,变动很频繁,我国正经历劳动力市场的刘易斯拐点,而中小企业面临着人力成本上升的问题。目前农村人口大量流入城市与其户籍不能转移的矛盾,这使得劳动力不稳定性提高。 Under the background of economic globalization, the recruitment of SMEs in our country is very difficult and the employment is expensive. It is very common. Small and mid-sized enterprises have larger and more volatile accounting staff than large-scale enterprises, and our country is experiencing the Lewis turning point in the labor market. SMEs are facing the problem of rising labor costs. At present, the contradiction between the large inflow of rural population into cities and the immigration of their domicile can make the labor instability increase.