中小企业会计核算存在的问题及对策

中文摘要

自我国改革开放以来，国民经济发展迅速，中小企业也随之快速的发展起来。中小企业是市场经济主体中的主要构成部分，如果能够有效提升会计核算水平，将会使得中小企业整体实力和内部控制水平得到有效提升。但由于中小企业在经济市场中的发展受到企业规模较小、资金不足等客观因素的限制，导致中小企业在会计核算过程中存在有会计核算主体界限不清、会计基础工作薄弱、会计核算体系紊乱、会计核算效率低等一些问题。中小企业经营涉及多个环节，其中会计核算是主要的环节之一。中小企业要想得到发展，就要解决内部会计核算存在的问题，完善会计核算制度。

因此对中小企业会计核算存在的相关问题进行研究，对推动中小企业的健康发展具有重要意义。现通过文献分析的方法并结合大理建设百货公司会计核算中存在的相关问题进行研究，分析其会计核算存在问题的成因，并结合相关理论实践经验提出如何改善中小企业会计核算中存在的诸多问题的建议。

关键词：大理建设百货公司，中小企业，会计核算，问题，对策

Abstract

Since China's reform and opening up, the national economy has developed rapidly, and small and medium-sized enterprises have also developed rapidly. Small and medium-sized enterprises (SMEs) are the main part of the market economy. If the accounting level can be effectively improved, the overall strength and internal control level of SMEs will be effectively enhanced. However, the development of small and medium-sized enterprises in the economic market is limited by objective factors such as small scale and insufficient funds, which leads to some problems in the accounting process of small and medium-sized enterprises, such as unclear boundaries of accounting subjects, weak accounting basic work, disorder of accounting system and low efficiency of accounting. The operation of small and medium-sized enterprises involves many links, among which accounting is one of the main links. If small and medium-sized enterprises want to develop, they need to solve the problems of internal accounting and improve the accounting system.

Therefore, it is of great significance for promoting the healthy development of small and medium-sized enterprises to study the related problems in accounting of small and medium-sized enterprises. Through the method of literature analysis and combining with the relevant problems in the accounting of Dali Construction Department Store Company, this paper analyses the causes of the problems in the accounting, and puts forward some suggestions on how to improve the problems in the accounting of small and medium-sized enterprises.

Key words: Dali Department Store, Small and Medium-sized Enterprises, Accounting, Problems, Countermeasures

目录

摘    要I

AbstractII

一、 前言1

二、大理建设百货公司会计核算现状2

（一）会计核算组织方面2

（二）会计核算周期方面3

（三）会计核算对象方面3

三、大理建设百货公司会计核算存在的问题4

（一）会计核算主体界限不清4

（二）会计基础工作薄弱4

（三）会计核算体系紊乱4

（四）会计核算效率低，未按照规范操作5

（五）会计核算方面的指导思想不够科学5

四、完善大理建设百货公司会计核算的对策6

（一）加大外部监督检查力度6

（二）推动会计核算规范化6

（三）改善会计核算体系6

（四）完善内部控制体系，加强会计监督7

（五）提高会计人员素质，实现会计电算化7

结束语7

参考文献9