中小企业会计制度存在的问题及对策

XCLW11553  中小企业会计制度存在的问题及对策  (字数：5703)

摘要

经过多年的发展，中小企业发展成为促进我国整体经济发展的重要力量组成部分，在解决公众就业方面发挥了自身的功能，有利于社会的稳定发展。和大型企业相比，中小企业的财务制度相对较为混乱，尤其是会计制度上，许多中小企业也还未建立科学的会计制度，这也在一定程度上严重制约了中小企业的进一步发展，因此如何不断完善企业会计制度成为各个中小企业必须面临和解决的难题，本文通过系统梳理中小企业会计制度的发展现状以及存在的一系列问题，有针对性的提出相应的对策和建议，来不断促进中小企业的持续发展。

关键词：中小企业；会计制度；对策

Abstract

after years of development, the development of small and medium-sized enterprises has become an important component of promoting the overall economic development of our country. It has played its own function in solving the public employment and is conducive to the stable development of the society. Compared with the large enterprises, the financial system of small and medium-sized enterprises is relatively chaotic, especially in the accounting system, many small and medium-sized enterprises have not established a scientific accounting system. This also restricts the further development of small and medium-sized enterprises to a certain extent. Therefore, how to improve the enterprise accounting system to become a small and medium-sized enterprise must be constantly improved. To face and solve the problem, this paper systematically combs the development status and a series of problems of the accounting system of small and medium-sized enterprises, and puts forward corresponding countermeasures and suggestions to promote the continuous development of small and medium-sized enterprises.

Key words: small and medium enterprises; accounting system; Countermeasures

目 录

一、绪论 1

（一）研究背景 1

（二）研究意义 1

二、中小企业会计制度的发展现状 1

（一）概述 1

（二）现状 2

三、中小企业会计制度存在的问题 2

（一）会计核算主体界限不清 3

（二）会计基础工作薄弱 3

（三）会计核算体系紊乱 3

三、中小企业会计制度存在问题的原因分析 4

（一）相关法制不够完善与健全 4

（二）会计人员管理监督不力 4

（三）中小企业高素质会计人才相对匮乏 4

五、完善中小企业会计制度的对策和建议 5

（一）完善的会计法规制度 5

（二）加大内外监督检查力度 5

（三）推动会计核算规范化 5

（四）提高中小企业管理者和财务人员的素质 5

参考文献 7