中小企业会计核算问题的探讨--以温州艺通广告有限公司为例

目录

一、中小企业会计核算概述·······································1

（一）我国中小企业的界定··········································1

（二） 中小企业会计核算问题的特点··································1

二、温州艺通广告有限公司会计核算存在的问题··················2

（一）公司概况·····················································2

（二）存在的问题···················································2

1 财务人员素质偏低，公司电算化水平较低·························2

2 财务制度不够完善与健全·······································3

3 对会计人员管理方式欠缺、内部监督不力·························3

4 不按规定保管会计资料，对会计档案重视不够·····················4

三、解决问题的对策··············································4

（一）提升会计人员综合素质·········································4

（二）运用现代化手段，提高电算化水平·······························4

（三）完善会计制度·················································4

（四）改进管理方式，加强内部监督···································5

（五）加强会计档案保管，严格档案销毁手续···························5

（六）加强法制和外部监督的规范化建设·······························5

参考文献··························································6

中小企业会计核算问题的探讨--以温州艺通广告有限公司为例

摘要：随着社会主义市场经济的不断发展，各种中小企业已经成为社会经济发展的重要组成部分，它们在促进市场竞争，安置失业人员，增加就业机会，方便群众生活，推进技术创新，推动国民经济发展和保持社会稳定等方面发挥着重要作用。但由于中小企业会计核算中存在的问题，如会计人员素质偏低、财务制度不够健全等，在很大程度上影响了中小企业的经济效益，阻碍了中小企业的发展壮大，甚至影响到我国国民经济的发展。本文主要针对温州艺通广告有限公司会计核算中存在的问题，并且对其提出相应的解决措施。

关键词：中小企业;  会计核算;  问题; 对策