Problems and Countermeasures in the Implementation of Small Business Accounting Standards in China

The role of small enterprises in the national economy and social development is increasingly prominent, the promulgation and implementation of small business accounting standards for small business management and development. "Small business accounting standards" in the implementation of some problems. Mainly including the management of the "small business accounting standards" is not enough, the business quality of accounting personnel is low, the internal and external supervision and the "small business accounting standards" itself is not perfect and other issues, the paper puts forward the corresponding improvement measures.