随着我国社会经济的不断发展,中小企业在我国经济中所发挥的作用也在不断提高当中。中小企业本身具有较强的灵活性,工作效率和创新能力相对于大型企业来说都有着明显的优势。但是,其受限于多方面因素的影响,其内部的各项工作的开展水平还有待进一步的提高。作为内部管理工作中的重要组成部分,其会计工作的开展还有待进一步的规范化发展。本文就对于中小企业会计规范化问题进行了相应的探讨。 With the continuous development of our country’s social economy, the role played by SMEs in the economy of our country is also constantly improving. SMEs themselves have strong flexibility, work efficiency and innovation capacity relative to large enterprises have obvious advantages. However, it is limited by many factors and the level of its internal work needs to be further improved. As an important part of the internal management work, its accounting work needs to be further standardized development. This article on the accounting standardization of SMEs carried out the corresponding discussion.