According to the national Ministry of Finance's arrangement, appears"Small business Accounting system" to get up the execution to January1, 2005. The our country department concerned formulates theenterprise standard, the overwhelming majority all is aims at thesmall business Formulates the small business accounting system notmerely is strengthens the national tax revenue collection the need,also is supports small business the need to develop; But the smallbusiness own management enhancement even more needs a perfectaccounting system Therefore, formulates the small business accountingsystem to become the current noticeable important action Based on theour country small business's own characteristic and the actualsituation, on the reference international other countries procedures,the small business accounting system should further consummate. Myselfhave made the simple analysis to our country current small businessaccounting system And to the small business accounting systemapplicable scope, economic work accountant which the enterprise notfrequently met processes has carried on the ponder and the research;And processes the starting point and the principle according toeconomic work accountant which and disclosed, key has not carried onthe elaboration to the system draft in with this starting point andthe principle symbol aspect. First part, small business's limits andsystem establishment significance and function Second part, smallbusiness accounting system use scope The third part, the economicwork which not frequently meets about the small business dailymanagement in The fourth part, economic work accountant processes thestarting point and the principle about the system in which anddisclosed