UC知道帮我翻译一段摘要，这是修改后的摘要，急用，谢谢!
来源：百度知道 编辑：UC知道 时间：2024/06/17 16:25:11
摘 要
随着我国市场经济体制的逐步建立与发展，我国小企业有了飞速的发展，成为国民经济不可或缺的组成部分，但小企业会计核算工作极不规范，不能满足企业内部管理的要求，甚至成为制约其进一步发展的瓶颈。
小企业体制灵活，有创新能力，工作效率高；资本积累少和融资困难，造成小企业通常产出规模小，业务单一，市场竞争能力低，抵御风险的能力也差；组织结构简单，人员配备不全，管理水平不高。
核算主题界限不清、基础工作薄弱和内部控制制度缺失是目前我国小企业财务会计存在的主要问题。本文在分析这些问题的基础上提出了一些对策，主要从执行国家规定的会计制度、建立合理的会计内部控制制度、提高会计人员素质和加强外部监督力度这四个方面来谈。
文章通过具体案例，强调加强小企业会计内部控制制度的必要性和重要性，并结合所学知识提出合理化建议，希望能够对我国小企业在规范财务会计核算和提高财务会计信息质量方面起到积极的作用。
关键词：小企业，会计，核算，规范
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