目录
1、我国中小企业会计制度中的缺陷和不足·······································3
1.1中小企业的会计结构不合理················································4
1.2中小企业的内部控制管理体系不完善········································4
1.3中小企业的财务内容和处理方法不规范······································4
1.4中小企业的会计员工专业素养不高··········································4
2、加强完善我国中小企业会计制度的作用和意义·································4
3、建立或完善我国中小会计制度的相关规定和原则·······························4
4、完善我国中小企业会计制度的方法和措施·····································5
4.1建立并改进符合我国中小企业发展的会计政策制度····························5
4.2加强我国中小企业的内部会计控制体系的建设································5
4.3加强我国会计管理检查和检查力度··········································5
4.4完善我国相关法制建设，促进中小企业的健康、全面发展······················5
4.5提高中小企业会计职员的专业技能和素养····································6
结束语······································································6
参考文献····································································6
[摘要] 当前，我国中小企业会计制度中存在的缺陷和不足，主要体现在中小企业的会计结构不合理，内部控制管理体系不完善，财务内容和处理方法不规范以及中小企业的会计人员专业素养不高等方面。一方面，我国应建立并改进符合我国中小企业发展的会计政策制度，加强我国中小企业的内部会计控制体系的建设，加强我国会计管理检查和监督力度，完善我国相关法制建设；另一方面，中小企业自身在建立其会计制度时，要遵循依法性原则，要深入分析和探索其存在问题的根源，并及时改进和完善，然后结合企业会计的综合情况，建立并完善其会计管理制度，提高中小企业会计人员的专业技能和素养，从而促进中小企业的健康、全面发展。
[关键词] 中小企业；会计制度；问题；完善措施
