目 录
内容摘要·······················································2
关键字·························································2
第一章 小企业的概念与界定······································3
一、小企业的概念·············································3
二、小企业的界定·············································3
（一）界定标准·············································3
（二）界定原则·············································3
三、小企业的划分·············································4
第二章 小企业的特点及其重要性··································4
一、小企业的特点·············································5
二、小企业在我国经济发展中的重要性···························5
第三章 《小企业会计制度》的内容及必要性························5
一、《小企业会计制度》的内容··································6
二、制定《小企业会计制度》的必要性···························6
三、《小企业会计制度》的特点及适用范围························6
(一)我国《小企业会计制度》的特点···························7
(二)小企业会计制度的适用范围·······························7
四、《小企业会计制度》与《企业会计制度》的差异················7
(一)相同之处···············································7
(二)不同之处···············································7第四章 《小企业会计制度》存在的问题及解决意见··················7
一、《小企业会计制度》存在的问题······························7
二、针对《小企业会计制度》存在问题的建议·····················8
结语···························································8
参考文献·······················································9
内 容 摘 要
摘要：小企业是我国经济发展中一支重要且活跃的力量。随着市场经济的不断发展，小企业的数量也在不断增长，伴随着出现一系列关于小企业及其会计制度的问题。本文从小企业的界定入手，对小企业特点进行简述，分析了小企业会计制度存在的问题，并提出了相应的意见。
关键词：小企业 小企业特点 小企业会计制度
