Since China's reform and opening up, the national economy has developed rapidly, and small and medium-sized enterprises have also developed rapidly. Small and medium-sized enterprises (SMEs) are the main part of the market economy. If the accounting level can be effectively improved, the overall strength and internal control level of SMEs will be effectively enhanced. However, the development of small and medium-sized enterprises in the economic market is limited by objective factors such as small scale and insufficient funds, which leads to some problems in the accounting process of small and medium-sized enterprises, such as unclear boundaries of accounting subjects, weak accounting basic work, disorder of accounting system and low efficiency of accounting. The operation of small and medium-sized enterprises involves many links, among which accounting is one of the main links. If small and medium-sized enterprises want to develop, they need to solve the problems of internal accounting and improve the accounting system.
Therefore, it is of great significance for promoting the healthy development of small and medium-sized enterprises to study the related problems in accounting of small and medium-sized enterprises. Through the method of literature analysis and combining with the relevant problems in the accounting of Dali Construction Department Store Company, this paper analyses the causes of the problems in the accounting, and puts forward some suggestions on how to improve the problems in the accounting of small and medium-sized enterprises.
Key words: Dali Department Store, Small and Medium-sized Enterprises, Accounting, Problems, Countermeasures