Improvement of Accounting System for Small Enterprises
This text has analysed the problem of "financing difficulty" in development of small enterprise from the view of the accounting goal, and have proposed that the accounting goal of the small enterprise is to offer the useful accounting information to credit person (mainly to the bank) ; And this article also have put forward the advices for the improvement of the accounting system in small enterprise in four aspects, that is, the implementation of the accounting system in the small enterprise , system of the financial report, accounting items and notes to accounting statement.