| 中小企业会计核算中存在的问题及对策 |
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| 引用本文： | 孙丽芹.中小企业会计核算中存在的问题及对策[J].河北能源职业技术学院学报,2014(2):46-47. |
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| 作者姓名： | 孙丽芹 |
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| 作者单位： | 唐山市曹妃工业区财政局,河北唐山063000 |
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| 摘 要： | 中小企业是我国经济发展的基础,企业自身具备一定的优势。但由于企业规模小、行业面广、业务单一,加之资金、经营者素质等方面的局限性,使得它的组织制度、管理水平还有待提高,特别是在会计核算中还存在很多不规范的现象和问题。本文粗浅的指出了中小企业会计核算不规范的影响因素,并就如何做好中小企业的会计核算工作提出了几点意见,主要目的在于加强对中小企业会计核算工作的监督和管理,确保会计核算质量,促进企业持续、稳定、健康发展。
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| 关 键 词： | 中小企业 会计核算 对策 |
Problems and Countermeasures of Accounting in Small and Medium - sized Enterprises |
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| Institution: | SUN Li- qin (Tangshan Caofeidian Industrial District Finance Bureau, Tangshan 063000, China) |
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| Abstract: | Small and medium -sized enterprise is the foundation for China＇s economic development and has certain advantages on itself. But its organization system and management level needs to be improved for its small scale, single business in wide industry, including the limitations of funds and manage quality and other reasons. Especially, there are many nonstandard phenomenon and problems in accounting. The article points out influencing factors of accounting irregularities in small and medium - sized enterprises, and puts forward several suggestions on how to do well the small and medium -sized enterprise accounting work, the main purpose is to strengthen the supervision and management on accounting for the small and medium -sized enterprise, to ensure the quality of accounting and promote enterprise to develop in sustained, stable and healthy way. |
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| Keywords: | small and medium- sized enterprises accounting countermeasures |
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