中小企业会计核算存在的问题和对策

发布时间：2018-03-17 19:15

本文选题：中小企业　切入点：会计核算　出处：《经贸实践》2016年08期 　论文类型：期刊论文

【摘要】：中小企业是社会主义市场经济的智能更要组成部分,也是市场中最活跃的部分,在繁荣经济和促进就业发展方面发挥着十分重要的作用。但是中小企业的发展还有很多不规范的地方,特别是在管理方面,有许多亟待加强的地方。会计核算是企业会计工作的一项十分重要的活动,既能够增强企业资金的使用效率,同时也能对企业的一些财务活动进行监督,作用十分明显。现在许多中下企业会计核算存在很多问题,诸如核算制度不完善、核算程序不够严格、核算的手段和方式落后等。鉴于企业会计核算的重要地位,中小企业必须从实际出发,最大限度的完善自身的会计核算建设,提高自身的竞争力和管理水平。
[Abstract]:Small and medium-sized enterprises are an even more important part of the intelligence of the socialist market economy and the most active part of the market. They play a very important role in flourishing the economy and promoting employment development. But there are still many irregularities in the development of small and medium-sized enterprises, especially in the area of management. There are many areas that need to be strengthened. Accounting is a very important activity in the accounting work of enterprises. It can not only enhance the efficiency of the use of enterprise funds, but also supervise some of the financial activities of enterprises. The role is very obvious. There are many problems in the accounting of many middle and lower enterprises, such as imperfect accounting system, inadequate accounting procedures, backward accounting methods and methods, etc. In view of the important position of enterprise accounting, Small and medium-sized enterprises must proceed from the reality, improve their own accounting construction to the maximum extent, improve their own competitiveness and management level.
【作者单位】：泰安众城自动化设备股份有限公司;
【分类号】：F275;F276.3

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