(1) adapt to the characteristics of small and medium-sized enterprises. Accounting system should consider the setting of organizational system when designing enterprise management, and be consistent with this. Because the business volume of SMEs is relatively small, accounting can only focus on accounting methods, that is, accounting by organization. Some small and medium-sized enterprises have limited transaction types and relatively simple operations, generally only need simple data, and there is no need for in-depth analysis of the data. Some enterprises should be allowed not to set up accounting entities. It is advisable for general accountants to have 2 ~ 3 people, and one person should be appointed as the chief financial officer. In the division of responsibilities, attention should be paid to the separation of incompatible duties, such as cashier, general ledger and audit, treasury and general ledger and subsidiary ledger. Some enterprises may also be social accounting agencies. Small and medium-sized enterprises have a wide range of coverage, so universality should be considered in setting up accounting subjects, and the influence of accounting system should be considered for small and medium-sized enterprises that adopt sole proprietorship and partnership. For the situation between enterprises and individuals in terms of household expenditure and property occupation, accounts should be set up for accounting; Appropriately relax vouchers to solve the problems of obtaining legal vouchers for small and medium-sized enterprises. In short, SMEs must formulate accounting standards and fully consider their characteristics. (2) The principle of the importance of information requirements. Compared with large enterprises, the accounting information needs of small and medium-sized enterprises have changed. First of all, the tax administration of the tax bureau needs to be the most important external demand; Secondly, the decision-making needs of investors and the management needs of managers should be unified; Finally, the management department has a demand for bank loans, but the demand for bank loans is relatively small and weak. The change of demand for accounting information determines that small and medium-sized enterprises should pay attention to their demand for accounting information and internal information. (3) High cost performance. Accounting information is costly, and enterprises should be cost-effective when providing accounting information. (4) Humanization. Due to the small number of small and medium-sized enterprises and the uneven quality of accounting personnel, the design of accounting system should fully test the simplicity of operation.
Strengthen external supervision. Judging from the current situation of small and medium-sized enterprises in China, it is unrealistic to rely on their own accounting constraints to standardize. We should make more use of external supervision to assist the implementation of accounting standardization in small and medium-sized enterprises. The financial guidance department should first urge small and medium-sized enterprises to establish a sound system in accordance with the requirements of the Basic Accounting Standards, and deal with the books that do not meet the requirements of the Basic Accounting Standards in a serious and timely manner; Secondly, financial supervision departments and small and medium-sized enterprises should also establish and improve accounting internal control system and internal accounting system; Finally, the financial department should also do a good job in the follow-up education of financial personnel. The tax bureau should also improve the inspection methods, improve the attitude of tax officials towards small and medium-sized enterprises, and establish a tax agency system to speed up tax declaration and reduce the burden on tax officials in order to carry out comprehensive inspections.
We believe that as long as China is fully aware of the problems existing in the process of accounting standardization of small and medium-sized enterprises, and fully considers the importance of small and medium-sized enterprises in economic development, Qi Xin, all parties concerned, will make concerted efforts to do this arduous work better.