Abstract:

In this article I review the role of small and medium-sized enterprises in economy of industrial and developing countries. There is a focus on the functioning of small and medium-sized enterprises in Russia. Revealed factors with influence on the development of small and medium-sized business activities. Discovered the index system of describing commercial opportunities of small and medium-sized enterprises. Conducted the analysis of state support measures for small and medium-sized enterprises, performed its arrangement by classification groups. Paid special attention to motivating tax mechanisms of small enterprises, made classification of stimulation tools in tax assessment. Methodized basic ways of accounting procedures and financial statements set up the order of application and defined expectation effect from implementation of it. Results of this research can cause an impact on the development of small and medium-sized enterprises in countries with economical and accounting conditions and similar to Russia.