英语翻译自改革开放以来,中小企业越来越表现出惊人的活力和强大的生命力,俨然已经成为推动我国国民经济持续快速健康发展的重要力量和支柱.在实际工作中,相当一部分的中小企业因其自身的特殊性,使得会计工作水平与其经济地位极不相称,尤其是会计基础工作,不能满足企业内部管理的要求,甚至影响了中小企业的进一步提升和发展.本文想从中小企业自身的特点入手,分析现今中小企业会计核算的具体流程,结合实习单位的实际情况,比较系统地分析中小企业现阶段发展的优势和不足之处,重点阐述中小企业在会计核算规范化中存在的各种问题,指出了其问题所在和改善的具体措施.

Since reform and opening-up,small and medium-sized enterprises more and more shows surprising vigor and vitality,peremptory has become promote sustained,rapid and sound development of the national economy of the important strength and the pillar.In practical work,a considerable number of the small and medium-sized enterprises for its own particularity,making accounting work level not congruent with its economic fundamental accounting work,especially,cannot satisfy the enterprise internal management requirements,and even influenced smes to further improve the and development.This article from elements-driven to its own characteristics of small and medium-sized enterprises,and analyses the present accounting internship units with specific flow,the actual situation,this paper systematically analyses the development of small and medium-sized enterprises the advantages and disadvantages of the small and medium-sized enterprises,this paper focuses on the existing in accounting standardization of various problems,and points out the problem and improving measures.