作业帮中英文对照关于中小企业融资问题与对策的外国文献
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中英文对照关于中小企业融资问题与对策的外国文献
要求中英文对照,英文字数1W字 中文字数3000字左右的
要求中英文对照,英文字数1W字 中文字数3000字左右的
中小企业是与所处行业的大企业相比人员规模、资产规模与经营规模都比较小的经济单位.
不同国家、不同经济发展的阶段、不同行业对其界定的标准不尽相同,且随着经济的发展而动态变化.各国一般从质和量两个方面对中小企业进行定义,质的指标主要包括企业的组织形式、融资方式及所处行业地位等,量的指标则主要包括雇员人数、实收资本、资产总值等.量的指标较质的指标更为直观,数据选取容易,大多数国家都以量的标准进行划分,如美国国会2001年出台的《美国小企业法》对中小企业的界定标准为雇员人数不超过500人,英国、欧盟等在采取量的指标的同时,也以质的指标作为辅助.
世界各国和地区中小企业划分标准：
美国：雇员人数不超过500人
英国：质的规定：市场份额较小；所有者亲自管理；企业独立经营.
量的指标：小制造业：从业人员在200人以下
小建筑业、矿业：从业人员在25人以下
小零售业：年销售收入在18.5万英镑以下
小批发业：年销售收入在73万英镑以下
欧盟：雇员人数在250人以下且年产值不超过4000万埃居、或者资占年度负债总额不超过2700万埃居、且不被一个或几个大企业持有25%以上的股权.其中：雇员少于50人、年产值不超过700万埃居,或者资产年度负债总额不超过500万埃居,并且有独立法人地位的企业.
日本：制造业：从业人员300人以下或资本额3亿日元以下
批发业：从业人员100人以下或资本额1亿日元以下
零售业：从业人员50人以下或资本额5000万日元以下
服务业：从业人员100人以下或资本额5000万日元以下
我国目前对中小企业的划分标准为2003年国家经贸委、国家计委、财政部、国家统计局研究制订的《中小企业标准暂行规定》,国家统计部门据此制订大中小型企业的统计分类.
我国中小企业最新划分标准
根据第九届全国人民代表大会常务委员会第二十八次会议于2002年6月29日通过的《中华人民共和国中小企业促进法》的精神,原国家家经济贸易委员会、原国家发展计划委员会、财政部、国家统计局于2003年2月19日发布了《关于印发中小企业标准暂行规定的通知》（国经贸中小企〔2003〕143号）,对主要行业的中小企业的标准作出了明确的界定.该标准是根据企业职工人数、销售额、资产总额等指标,结合行业特点制定的.按照《通知》的规定,不同行业的中小企业应该按照以下标准认定：
工业,中小型企业须符合以下条件：职工人数2000 人以下,或销售额30000 万元以下,或资产总额为40000 万元以下.其中,中型企业须同时满足职工人数300 人及以上,销售额3000 万元及以上,资产总额4000 万元及以上；其余为小型企业.
建筑业,中小型企业须符合以下条件：职工人数3000 人以下,或销售额30000 万元以下,或资产总额40000 万元以下.其中,中型企业须同时满足职工人数600 人及以上,销售额3000 万元及以上,资产总额4000 万元及以上；其余为小型企业.
批发和零售业,零售业中小型企业须符合以下条件：职工人500 人以下,或销售额15000 万元以下.其中,中型企业须同时满足职工人数100 人及以上,销售额1000 万元及以上；其余为小型企业.
批发业中小型企业须符合以下条件：职工人数200 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数100 人及以上,销售额3000 万元及以上；其余为小型企业.
交通运输和邮政业,交通运输业中小型企业须符合以下条件：职工人数3000 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数500 人及以上,销售额3000 万元及以上；其余为小型企业.邮政业中小型企业须符合以下条件：职工人数1000 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数400 人及以上,销售额3000 万元及以上；其余为小型企业.
不同国家、不同经济发展的阶段、不同行业对其界定的标准不尽相同,且随着经济的发展而动态变化.各国一般从质和量两个方面对中小企业进行定义,质的指标主要包括企业的组织形式、融资方式及所处行业地位等,量的指标则主要包括雇员人数、实收资本、资产总值等.量的指标较质的指标更为直观,数据选取容易,大多数国家都以量的标准进行划分,如美国国会2001年出台的《美国小企业法》对中小企业的界定标准为雇员人数不超过500人,英国、欧盟等在采取量的指标的同时,也以质的指标作为辅助.
住宿和餐饮业,中小型企业须符合以下条件：职工人数800 人以下,或销售额15000 万元以下.其中,中型企业须同时满足职工人数400 人及以上,销售额3000 万元及以上；其余为小型企业.
“职工人数”以现行统计制度中的年末从业人员数代替；“工业企业的销售额”以现行统计制度中的年产品销售收入代替；“建筑业企业的销售额会计科目”以现行统计制度中的年工程结算收入代替；“批发和零售业的销售额” 以现行统计制度中的年销售额代替；“交通运输和邮政业,住宿和餐饮业企业的销售额”以现行统计制度中的年营业收入代替；“资
产总额” 以现行统计制度中的资产合计代替.规定适用于在中华人民共和国境内依法设立的各类所有制和各种组织形式的企
业,职工人数800 人以下.企业是与所处行业的大企业相比人员规模、资产规模与经营规模都比较小的经济单位.
中小企业财务困境的现状或者表现
随着招商引资力度进一步加大和民营经济的迅猛发展,中小企业如雨后春笋般不断涌现,2003年海安国税新增纳税人1842户,比上年同期增长47 %.2004年县政府下达民营企业发展目标,要求新发展个体私营企业 9250户.不断增加的中小企业一方面增加了税源,另一方面也对基层税收管理带来很大的挑战.最近,在进行纳税评估、一般纳税人复检等工作时事,对中小企业的财务状况进行抽样调查,其结果不尽如意,提高中小企业财务核算水平、加强财务管理已刻不容缓. Which are small and medium-sized industries and large enterprises compared to staff size, asset size and management are relatively small economic units.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the industry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introduced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Small and medium-sized countries in the world and regional criteria for the classification:
United States: the number of employees not more than 500 people
Britain: a qualitative states: smaller market share; owners personally management; enterprises operating independently.
Volume indicators: a small manufacturing: 200 people employed in the following
Small construction, mining: 25 people employed in the following
Small retail: Sales revenue was £ 185,000 in the following
Small wholesale industry: Sales revenue was £ 730,000 in the following
EU: the number of employees in the following 250 people and an annual output value is not more than 40 million ECU, or the annual funding total liabilities are not accounted for more than 27 million ECU, and do not be one or a few large companies holding more than 25% stake. One of: less than 50 employees, annual output value of not more than 7 million ECU or an annual total liabilities assets not more than five million ECU, and have independent legal status of enterprises.
Japan: Manufacturing: 300 employees or capital below the amount of ¥ 300,000,000
Wholesale industry: 100 employees or capital below the amount of ¥ 100,000,000 following
Retail: 50 employees or capital below the amount of ¥ 50,000,000
Services: 100 employees or capital below the amount of ¥ 50,000,000 following
China's current criteria for the classification of small and medium enterprises for the 2003 National Economic and Trade Commission, the State Planning Commission, Ministry of Finance, National Bureau of Statistics to study the formulation of the "Provisional Regulations on small and medium-sized standards," which national statistical offices to develop the statistical classification of small, medium and large enterprises.
China's latest criteria for the classification of small and medium-sized
According to the Ninth National People's Congress Standing Committee meeting of 28th June 29, 2002 through the "People's Republic of China SME Promotion Law," the spirit of the former State Economic and Trade Commission at home, the former State Development Planning Commission, Ministry of Finance, National Bureau of Statistics in February 19, 2003 issued the "small and medium-sized standards regarding the issuance of the notice required under the temporary" (economic and trade SMEs 〔2003〕 No. 143), the main criteria for small and medium-sized industries has made a specific defined. The standard is based on the number of enterprise employees, sales, total assets, such as indicators, combined with the characteristics of developed industry. In accordance with the "Notice" provisions of the small and medium enterprises in different sectors should be identified in accordance with the following criteria:
Industry, small and medium enterprises have to comply with the following conditions: number of employees in 2000 the following people, or sales below 300 million yuan, or total assets of 400 million yuan for the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 300 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
The construction industry, small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales below 300 million yuan, or total assets of 400 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 600 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
Wholesale and retail trade, small and medium-sized retail enterprises have to comply with the following conditions: 500 or fewer workers, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 1000万元; the rest for small businesses.
Wholesale trade of small and medium enterprises have to comply with the following conditions: 200 or fewer employees, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 30 million yuan; the rest for small businesses.
Transportation and postal service, transport small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 500 sales and over 30 million yuan; the rest for small businesses. Post industry small and medium enterprises have to comply with the following conditions: number of employees 1000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the industry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introduced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Accommodation and catering industry, small and medium enterprises have to comply with the following conditions: 800 or fewer employees, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
"Employees" to the existing statistical system of the end of a few employees in lieu of; "sales of industrial enterprises" to the existing statistical system in lieu of annual sales revenue; "construction enterprises sales accounts" to the existing statistical system annual income in lieu of clearing works; "wholesale and retail sales" to the existing statistical system in lieu of annual sales; "transport and postal service, accommodation and catering industry sales enterprise" to the existing statistical system of the year operating income in lieu of; "funding
The total production "to the existing statistical system in lieu of total assets. Shall apply to the territory of the People's Republic of China established by law and various organizations of various ownership forms of enterprises
Industry, number of employees below 800 people. Enterprises which are industries with large enterprises compared to staff size, asset size and management are relatively small economic units.
The status of the financial plight of small and medium-sized or the performance of
With the investment was further enlarged and the rapid development of private economy, small and medium enterprises such as the continuing mushrooming, MSC 2003, National Tax Added taxpayers 1842, more than 47 percent year-on-year growth in the county government issued .2004 private enterprise development goals requiring new development of individual and private enterprises 9250. Increasing number of SMEs on the one hand, an increase of tax sources, on the other hand, the grass-roots tax management a great challenge. Recently, during the tax assessment, the general taxpayer, such as job review current events, the financial situation of small and medium enterprises to conduct a sample survey, the results are not smug, improve financial accounting standards for SMEs to strengthen financial management and no time to lose.
不同国家、不同经济发展的阶段、不同行业对其界定的标准不尽相同,且随着经济的发展而动态变化.各国一般从质和量两个方面对中小企业进行定义,质的指标主要包括企业的组织形式、融资方式及所处行业地位等,量的指标则主要包括雇员人数、实收资本、资产总值等.量的指标较质的指标更为直观,数据选取容易,大多数国家都以量的标准进行划分,如美国国会2001年出台的《美国小企业法》对中小企业的界定标准为雇员人数不超过500人,英国、欧盟等在采取量的指标的同时,也以质的指标作为辅助.
世界各国和地区中小企业划分标准：
美国：雇员人数不超过500人
英国：质的规定：市场份额较小；所有者亲自管理；企业独立经营.
量的指标：小制造业：从业人员在200人以下
小建筑业、矿业：从业人员在25人以下
小零售业：年销售收入在18.5万英镑以下
小批发业：年销售收入在73万英镑以下
欧盟：雇员人数在250人以下且年产值不超过4000万埃居、或者资占年度负债总额不超过2700万埃居、且不被一个或几个大企业持有25%以上的股权.其中：雇员少于50人、年产值不超过700万埃居,或者资产年度负债总额不超过500万埃居,并且有独立法人地位的企业.
日本：制造业：从业人员300人以下或资本额3亿日元以下
批发业：从业人员100人以下或资本额1亿日元以下
零售业：从业人员50人以下或资本额5000万日元以下
服务业：从业人员100人以下或资本额5000万日元以下
我国目前对中小企业的划分标准为2003年国家经贸委、国家计委、财政部、国家统计局研究制订的《中小企业标准暂行规定》,国家统计部门据此制订大中小型企业的统计分类.
我国中小企业最新划分标准
根据第九届全国人民代表大会常务委员会第二十八次会议于2002年6月29日通过的《中华人民共和国中小企业促进法》的精神,原国家家经济贸易委员会、原国家发展计划委员会、财政部、国家统计局于2003年2月19日发布了《关于印发中小企业标准暂行规定的通知》（国经贸中小企〔2003〕143号）,对主要行业的中小企业的标准作出了明确的界定.该标准是根据企业职工人数、销售额、资产总额等指标,结合行业特点制定的.按照《通知》的规定,不同行业的中小企业应该按照以下标准认定：
工业,中小型企业须符合以下条件：职工人数2000 人以下,或销售额30000 万元以下,或资产总额为40000 万元以下.其中,中型企业须同时满足职工人数300 人及以上,销售额3000 万元及以上,资产总额4000 万元及以上；其余为小型企业.
建筑业,中小型企业须符合以下条件：职工人数3000 人以下,或销售额30000 万元以下,或资产总额40000 万元以下.其中,中型企业须同时满足职工人数600 人及以上,销售额3000 万元及以上,资产总额4000 万元及以上；其余为小型企业.
批发和零售业,零售业中小型企业须符合以下条件：职工人500 人以下,或销售额15000 万元以下.其中,中型企业须同时满足职工人数100 人及以上,销售额1000 万元及以上；其余为小型企业.
批发业中小型企业须符合以下条件：职工人数200 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数100 人及以上,销售额3000 万元及以上；其余为小型企业.
交通运输和邮政业,交通运输业中小型企业须符合以下条件：职工人数3000 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数500 人及以上,销售额3000 万元及以上；其余为小型企业.邮政业中小型企业须符合以下条件：职工人数1000 人以下,或销售额30000 万元以下.其中,中型企业须同时满足职工人数400 人及以上,销售额3000 万元及以上；其余为小型企业.
不同国家、不同经济发展的阶段、不同行业对其界定的标准不尽相同,且随着经济的发展而动态变化.各国一般从质和量两个方面对中小企业进行定义,质的指标主要包括企业的组织形式、融资方式及所处行业地位等,量的指标则主要包括雇员人数、实收资本、资产总值等.量的指标较质的指标更为直观,数据选取容易,大多数国家都以量的标准进行划分,如美国国会2001年出台的《美国小企业法》对中小企业的界定标准为雇员人数不超过500人,英国、欧盟等在采取量的指标的同时,也以质的指标作为辅助.
住宿和餐饮业,中小型企业须符合以下条件：职工人数800 人以下,或销售额15000 万元以下.其中,中型企业须同时满足职工人数400 人及以上,销售额3000 万元及以上；其余为小型企业.
“职工人数”以现行统计制度中的年末从业人员数代替；“工业企业的销售额”以现行统计制度中的年产品销售收入代替；“建筑业企业的销售额会计科目”以现行统计制度中的年工程结算收入代替；“批发和零售业的销售额” 以现行统计制度中的年销售额代替；“交通运输和邮政业,住宿和餐饮业企业的销售额”以现行统计制度中的年营业收入代替；“资
产总额” 以现行统计制度中的资产合计代替.规定适用于在中华人民共和国境内依法设立的各类所有制和各种组织形式的企
业,职工人数800 人以下.企业是与所处行业的大企业相比人员规模、资产规模与经营规模都比较小的经济单位.
中小企业财务困境的现状或者表现
随着招商引资力度进一步加大和民营经济的迅猛发展,中小企业如雨后春笋般不断涌现,2003年海安国税新增纳税人1842户,比上年同期增长47 %.2004年县政府下达民营企业发展目标,要求新发展个体私营企业 9250户.不断增加的中小企业一方面增加了税源,另一方面也对基层税收管理带来很大的挑战.最近,在进行纳税评估、一般纳税人复检等工作时事,对中小企业的财务状况进行抽样调查,其结果不尽如意,提高中小企业财务核算水平、加强财务管理已刻不容缓. Which are small and medium-sized industries and large enterprises compared to staff size, asset size and management are relatively small economic units.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the industry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introduced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Small and medium-sized countries in the world and regional criteria for the classification:
United States: the number of employees not more than 500 people
Britain: a qualitative states: smaller market share; owners personally management; enterprises operating independently.
Volume indicators: a small manufacturing: 200 people employed in the following
Small construction, mining: 25 people employed in the following
Small retail: Sales revenue was £ 185,000 in the following
Small wholesale industry: Sales revenue was £ 730,000 in the following
EU: the number of employees in the following 250 people and an annual output value is not more than 40 million ECU, or the annual funding total liabilities are not accounted for more than 27 million ECU, and do not be one or a few large companies holding more than 25% stake. One of: less than 50 employees, annual output value of not more than 7 million ECU or an annual total liabilities assets not more than five million ECU, and have independent legal status of enterprises.
Japan: Manufacturing: 300 employees or capital below the amount of ¥ 300,000,000
Wholesale industry: 100 employees or capital below the amount of ¥ 100,000,000 following
Retail: 50 employees or capital below the amount of ¥ 50,000,000
Services: 100 employees or capital below the amount of ¥ 50,000,000 following
China's current criteria for the classification of small and medium enterprises for the 2003 National Economic and Trade Commission, the State Planning Commission, Ministry of Finance, National Bureau of Statistics to study the formulation of the "Provisional Regulations on small and medium-sized standards," which national statistical offices to develop the statistical classification of small, medium and large enterprises.
China's latest criteria for the classification of small and medium-sized
According to the Ninth National People's Congress Standing Committee meeting of 28th June 29, 2002 through the "People's Republic of China SME Promotion Law," the spirit of the former State Economic and Trade Commission at home, the former State Development Planning Commission, Ministry of Finance, National Bureau of Statistics in February 19, 2003 issued the "small and medium-sized standards regarding the issuance of the notice required under the temporary" (economic and trade SMEs 〔2003〕 No. 143), the main criteria for small and medium-sized industries has made a specific defined. The standard is based on the number of enterprise employees, sales, total assets, such as indicators, combined with the characteristics of developed industry. In accordance with the "Notice" provisions of the small and medium enterprises in different sectors should be identified in accordance with the following criteria:
Industry, small and medium enterprises have to comply with the following conditions: number of employees in 2000 the following people, or sales below 300 million yuan, or total assets of 400 million yuan for the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 300 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
The construction industry, small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales below 300 million yuan, or total assets of 400 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 600 sales and over 30 million yuan, with total assets of 40 million yuan and above; the rest for small businesses.
Wholesale and retail trade, small and medium-sized retail enterprises have to comply with the following conditions: 500 or fewer workers, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 1000万元; the rest for small businesses.
Wholesale trade of small and medium enterprises have to comply with the following conditions: 200 or fewer employees, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 100 sales and over 30 million yuan; the rest for small businesses.
Transportation and postal service, transport small and medium enterprises have to comply with the following conditions: number of employees 3000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 500 sales and over 30 million yuan; the rest for small businesses. Post industry small and medium enterprises have to comply with the following conditions: number of employees 1000 people following, or sales of 300 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
Different countries and different economic development stages, in different sectors to define their standards vary, and with the economic development and dynamic change. States generally qualitative and quantitative aspects of the definition of SMEs, the main qualitative indicators, including business forms of organization, financing methods and the status of where the industry, the volume indicators are mainly the number of employees, paid-up capital, total assets and so on. Volume of more qualitative indicators of indicators more intuitive, easy data selection, the majority of countries have divided the volume of standards, such as the U.S. Congress in 2001 introduced the "United States Small Business Act" for SMEs to define standards for the number of employees does not exceed 500 people, the United Kingdom, the European Union, taking the volume of indicators, but also to qualitative indicators as a supplement.
Accommodation and catering industry, small and medium enterprises have to comply with the following conditions: 800 or fewer employees, or sales of 150 million yuan the following. Among them, the medium-sized enterprises have to satisfy the needs of workers at the same time the number of people and over 400 sales and over 30 million yuan; the rest for small businesses.
"Employees" to the existing statistical system of the end of a few employees in lieu of; "sales of industrial enterprises" to the existing statistical system in lieu of annual sales revenue; "construction enterprises sales accounts" to the existing statistical system annual income in lieu of clearing works; "wholesale and retail sales" to the existing statistical system in lieu of annual sales; "transport and postal service, accommodation and catering industry sales enterprise" to the existing statistical system of the year operating income in lieu of; "funding
The total production "to the existing statistical system in lieu of total assets. Shall apply to the territory of the People's Republic of China established by law and various organizations of various ownership forms of enterprises
Industry, number of employees below 800 people. Enterprises which are industries with large enterprises compared to staff size, asset size and management are relatively small economic units.
The status of the financial plight of small and medium-sized or the performance of
With the investment was further enlarged and the rapid development of private economy, small and medium enterprises such as the continuing mushrooming, MSC 2003, National Tax Added taxpayers 1842, more than 47 percent year-on-year growth in the county government issued .2004 private enterprise development goals requiring new development of individual and private enterprises 9250. Increasing number of SMEs on the one hand, an increase of tax sources, on the other hand, the grass-roots tax management a great challenge. Recently, during the tax assessment, the general taxpayer, such as job review current events, the financial situation of small and medium enterprises to conduct a sample survey, the results are not smug, improve financial accounting standards for SMEs to strengthen financial management and no time to lose.