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随着社会主义市场经济的不断发展,我国中小企业不管在数量上还是纳税上都占据着绝对的优势的地位,对吸收就业人口和国家的经济发展作用十分突出。会计制度是一个企业管理的重要组成部分,衡量着一个企业的管理水平和发展的健康程度,对企业的发展至关重要。但是在实际过程中我国许多中小企业在会计管理方面还存在很多问题,这极大地制约了企业的健康发展。本文对现阶段我国中小企业会计制度存在的问题进行了阐述,并且明确了产生这种问题的原因,最后针对这些情况提出了应对的策略,以期对完善我国中小企业的会计制度有所裨益。
With the continuous development of the socialist market economy, SMEs in China occupy an absolute superior position both in quantity and in tax payment, and have a prominent role in absorbing the employment population and the economic development of the country. Accounting system is an important part of business management, measuring a company’s management level and the development of health, the development of enterprises is crucial. However, in the actual process, many SMEs in our country still have many problems in accounting management, which has greatly restricted the healthy development of enterprises. This article elaborates the existing problems of the accounting system of SMEs in our country at present, and clarifies the reasons that cause this kind of problems. At last, it puts forward some strategies to deal with these problems, with a view to improving the accounting system of SMEs in our country.