本文根据校办企业会计制度的特殊性,分析了《小企业会计制度》在校办企业执行的好处和弊端,认为除了那些在短期内规模会突破小企业的范围或公开发行股票、债券进行筹资的校办企业外,其他校办企业应选择执行《小企业会计制度》。文章最后提出了《小企业会计制度》在校办企业的具体实施措施。 Based on the particularity of the accounting system of school-run enterprises, this article analyzes the advantages and disadvantages of the implementation of “small business accounting system” in school-run enterprises. It holds that except for the short-term scale that will break through the small-scale enterprises or the public offering of stocks, Of school-run enterprises, other school-run enterprises should choose to implement the “small business accounting system.” Finally, the article puts forward the concrete implementation measures of “Small Business Accounting System” in the school-run enterprises.