浅谈中小企业会计规范化

浅谈中小企业会计规范化自改革开放以来中国经济的快速发展的步伐，中小企业已经成为不可缺少的社会和经济生活的组成部分。

它是在市场促进竞争，增加就业机会，促进人民生活，促进技术创新，促进经济发展和维护社会稳定，发挥了重要作用。

据统计，中国目前有超过800万家中小企业，占99我国企业总数％以上，工业产值，纳税，该国出口总额的60％，40％和60％左右，并提供了75％的城镇就业机会。

从1976年到1999年，从2.3亿农村劳动力转移就业大部分于中小型企业。

然而，中小企业也面临着不少困难和问题，它是在处于弱势地位的市场竞争。

随着中国加入世界贸易组织，中小企业必须在同样的条件与外国企业。

中小型企业将面临更加激烈的市场竞争。

中小型企业怎么办？我认为首先应该自身特点和中小型企业，会计暴露问题的分析。

分析前，必须指出，在这篇文章中讨论中小型企业是指生产型中小型企业包括各种所有制形式的中小型企业。

民营企业经营规模占相当大的比重，使他们能专注于民营企业的问题。

首先，中小企业的特点：1，灵活，创新能力，高效率与大型企业相比，中小型企业组织灵活，操作弹性大，活力强，成为强于大企业的市场适应能力。

在下人类的生存竞争和发展的现实选择条件，激烈的斗争，中小型企业是依靠其组织灵活和创新能力，选择适当的战略，其中许多人具有较好的战略前瞻性，能根据企业的竞争特点，制定战略联盟，突破战略。

中小型企业建立和发展是社会和经济生活的一个组成部分。

大型企业与发达的社会经济成分有大量的经济合作。

然而，中小型企业，资金规模较小，缺乏技术创新，市场开拓能力不强的困扰中小型企业的发展。

2，小型企业在各行业，单一业务范围广泛参与-中小企业规模小，主要反映在以下的年营业额，有一些是小规模纳税人。

资本投资，这对企业的融资渠道主要依靠内部积累和朋友来借钱，银行金融机构的小额资金十分有限。

在业内中小型企业，总的范围是从事产品，一个简单的服装加工，食品加工，以及机械，化工，甚至高批销高科技。

但他们往往只集中在特定产品或业务，很少有其多元化的业务流程。

3，组织结构简单，缺乏组织制度，人事是非常有限的中小型企业的组织有合伙和有限责任公司独资的形式。

独资，合伙组织形不具有法人资格而无法人资格侧要承担无限连带责任。

，小型和中小型企业的组织结构，使用更多的中央集权制，经营者和内部组织结构比较简单，没有太多的管理层次，可以发挥信息传输速度快的优势，不容易变形。

许多企业没有相应的管理决策机构，即使有限责任公司董事会董事，只有一个人或少数人说了算。

管理制度，工作标准，技术规格等极少数，但不全面。

工作人员非常有限，常常一个人充当很多的角色。

4，管理水平不高。

中小型企业普遍没有受到影响，科学管理，管理水平不高。

首先在管理，人员的选拔认血肉联系，强调忠诚老实，不重视管理，第二，管理办法的权力过度集中，没有民主，通常很容易伤害雇员的积极性。

家庭经营很普遍，强调员工的家庭的利益感。

为一个家庭服务，个人升迁发展的机会很少。

管理任意性强，缺乏管理的制度化，规范化和程序。

没有任何奖励和惩罚，系统不透明，习惯于经营管理，不重视精神激励，只注重物质奖励等。

5，偷税，逃避债务，没有做成大型企业的愿望在业务过程中，中小企业，以企业自身的利益，常常有避免缴交税费增加财富的观念，如经营状况不好则愿望更强烈。

且外部的监督是不够的，这一现象将是广泛的存在。

（二）会计基础工作薄弱1，会计机构和会计人员不符合会计部门设置的会计标准，有些根本不成立会计机构，一些企业甚至建立了会计机构但水平一般，分工不明确。

在会计人员的任命，最常见的做法是任命自己的亲人时，小企业出纳，外部在雇佣一个兼职会计，这些有的是税务部门的工作人员，有的是国有企业的财务管理人员。

由于对中小型企业的发展和社会的前景，难以确定职业保障，它吸引优秀会计人员比大企业少得多。

会计从业资格和标准评估也有许多问题，会计无证员额严重的现象，主管会计没有专业技术资格的现象较多。

对后续教育和会计人员的培训工作几乎不存在。

2，建账法律不规范或不建账。

一些中小型企业没有设立帐户，或设立帐户但帐目混乱。

有许多相当数量的中小企业设立一个帐户的两个帐户套。

据一项调查研究中得出结论的来源有两个套中小型企业在高达78.36％，这表明中小型企业的会计信息严重失真的中国。

待摊费用预提费提前不摊销，人为操纵利润，以及一些会计人员低和专业知识结构老化，会计核算方法和先进的技术无法实施，或实施范围很少。

3，内部会计监督职能没有奏效。

会计核算和会计监督的基本职能之一，以确保真实，准确的会计信息，会计制度，以确保合理的遵守。

内部会计监督，会计人员要求进行会计监督的经济生活但中小型企业的管理者经常干预会计，会计人员受管理者或受利益驱动，往往是管理者的意图行事。

会计监督职能的使用几乎是不可能的。

（因为公司不购买商品和材料的发票时，有不同的价格，发票，以增加，价格较高，不要发票价格较低，两者的区别是税。

中小型企业往往要降低交易的价格，但无法获得会计所需的法律文件。

有业务发生后，无法取得发票的费用，只取得收据不遵守规定的。

大多发生在分摊费用的收取更高的部门。

公司并没有作出这样的付款，或在票据转让。

（四）系统内的中小型企业缺乏系统，审计制度，配额管理制度，计量检测体系，金融库存系统，成本会计制度，财务收支和其他审批制度的基本制度，一般致残;或限制尽管他们有几个系统从来没有认真在过去的实际工作。

一些中小企业经营管理者也意识到这些问题，但依靠现有的管理和工作人员无法建立和完善这些制度的质量，尤其是不健全的内部控制制度的很多负面影响的企业，这种情况不只会损害。

企业资产，管理混乱的严重浪费，也导致外部监督的困难。

第三，中小企业会计标准的建议（一）政府加强法律和相关的建设和实施细则，促进中小企业的全面发展中小型企业的会计处理标准化问题，依靠自我改进，单凭几家公司会计人员个人的努力是难以实现。

从中小企业和我们能够看到问题的特点，不能孤立地看，我们必须知道，只有促进中小企业的健康发展，解决企业融资困难，帮助中小型企业实现科学管理，克服自己的弱点，以便对从根本上解决了中小企业会计规范化问题。

在过去两年中，政府的中小企业发展，高度重视始可予以实现。

中国向全国人民代表大会今年推出了“中小企业促进法”，这是促进中小企业，一个重要的法律措施的发展，反映了我国中小企业发展的战略决策。

该法旨在为建立和中小企业发展资金，政策等创造良好的环境，从技术创新也是，市场开发，社会服务提供了一系列激励措施。

该法的实施，将改善中小企业的经营环境，促进中小企业健康发展，发挥国民经济和社会发展以及从根本上解决重要的作用小，融资困难一中小型企业中小型企业，创新能力和管理水平不高，缺乏的现状。

在政府部门，银行和金融机构和社会服务部门，各级按照中小企业促进法，采取措施，促进中小企业的发展。

（二）小型和中小型企业与中国的会计系统兼容的建立。

在过去很长一段时间，我们在会计准则体系的发展过程中的国家，很少考虑到中小企业的会计和大型企业和上市公司的需要，差额由于中小型企业在中国乃至世界经济的发展发挥了会计理论界对中小企业日益重要的作用是越来越关注有关会计的标准化。

9月在日内瓦，就中小企业会计集中中外专家做特殊定义的，和我的专家积极参与已着手对中小企业发展的会计系统设计，明年推出，这将使小的系统会计标准方面的中小型企业。

我认为中小企业会计制度应制定遵循以下原则：（1），以适应会计制度设计的特点是中小企业，企业管理要考虑组织体系设置，与此一致。

只有会计集中核算的方法，即是会计机构的整合。

同类型交易的一些有限的中小型企业，经营活动相对简单，一般只需要，对数据产生深入的需求分析，简单的数据，因此，应该允许一些公司没有建立会计机构设置;会计人员一般2-3是适当的。

我们应该注意到分离不相容的工作，如收银员，总帐和审计，财务和总分类帐。

不能做会计工作的公司也可代理的社会中介机构;中小企业部门涵盖了一系列广泛的帐目应考虑普遍，对独资和合伙中小企业形式使用须承担无限责任，应考虑到会计制度的影响，为企业和个人的财产和其他被占领的家庭支出，应设立占经常帐户;。

相应的证明文件，而不是仅仅放宽确定的一体化。

Discussion on the standardization of accounting for SMEsSince the reform and opening up of China's rapid economic development, SMEs have become an indispensable social and economic life of the component. It is in the promotion of market competition, increasing employment opportunities and facilitate the people's lives, and promote technological innovation, promoting economic development and maintaining social stability, has played an important role. According to statistics, China currently has more than eight million SMEs, accounting for 99% of the total number of Chinese enterprises for more than its industrial output, tax payments, and the country's total exports accounted for 60%, 40% and 60%, and provides 75 % of urban employment opportunities. From 1976 to 1999, from 230 million rural labor transfer out of jobs mostly in small and medium enterprises. However, SMEs also face many difficulties and problems, it is in the market competition in a weak position. With China's accession to the World Organization, small and medium enterprises must be under the same conditions to compete with foreign enterprises. Small and medium enterprises will face even more intense marke t competition. SMEs that do? I think the first thing should be its own characteristics and medium enterprises, SMEs, accounting exposed the problem analysis. Analysis is required before the point that small and medium enterprises discussed in this article refers to the scale of production and operation of a variety of small and medium enterprises and various forms of ownership, as private enterprises in small and medium enterprises account for a large proportion, so it can focus on private enterprise issues.First, the characteristics of SMEs:1, flexible, and innovative capacity, high efficiencyCompared with large enterprises, small and medium business organizations a flexible, operating flexibility, vitality and strong, making it stronger than the large enterprises market adaptability. Small and medium enterprises in the fierce struggle for survival under conditions of competition and development of a realistic choice is to rely on its flexible mechanisms and innovative capacity and select the appropriate strategies, many of them on one point used the strategy of looking for gaps in strategy, characteristics of business strategy, competition, strategic alliances breakthrough strategy. SMEs to create and develop a large number of scientific and technological achievements into social and economic life an integral part of large enterprises together with the composition of well-developed socio-economic. However, the size of small and medium enterprises, funding, the extent of government support in the competition in a weak form of the survival of great work under the pressure of high efficiency. Financing difficulties, lack of technological innovation, market development capability is not strong plagued the development of SMEs.2, small-scale enterprises involved in a wide range of industries, business single - Small size of SMEs is mainly reflected in an annual turnover of less, there are a considerable number of small-scale taxpayers. Small amount of capital investment, which is the financing channels for enterprises mainly rely on internal accumulation and friends to borrow money-bank financial institutions is very limited. Completerange of small and medium enterprises involved in the industry, are engaged in wholesale marketing of products, a simple garment processing, food processing, as well as mechanical, chemical and even high-tech. But they tend to only focus on a particular product or a business, very little diversification of its business processes are relatively simple.3, organizational structure is simple, lack of organizational system, personnel is very limitedSmall and medium enterprises are sole proprietorship form of organization, partnership and limited liability company. Sole proprietorship, partnership form of organization can not be the qualification, have to bear unlimited joint and several liability; limited liability company with legal personality, with its capital contributions, held limited liability. Either form of organization, the organizational structure of small and medium enterprises to use more centralized system, operators and internal organizational structure is relatively simple, not too many management layers, can play fast transmission of information is not easy distortion advantages. But easy to form a "mouthpiece" of the phenomenon. Many businesses do not have a corresponding management decision-making bodies, even if the limited liability company board of directors, only one person or a small number of people have the final say. system, working standards, technical specifications and so very few, there is not comprehensive. Very limited staff, often a person who is also the number of staff.4, management level is not high.SMEs in general have not been influenced by scientific management, management level is not high. , First of obsolete concepts in the management, personnel selection and nepotism, I believe that blood ties, emphasizing loyalty to honest, do not pay attention to; Secondly, the management approach to excessive centralization of power, not democracy, is often easy to hurt the enthusiasm of employees. Family management is widespread, emphasizing the family interests of the employees feel as a family service, personal promotion of development opportunities are few. And the management of arbitrary strong, lack of management of the institutionalized, standardized and procedural. There is no system of reward and punishment, financial opaque, accustomed to business management, do not attach importance to the spirit of motivation, focus only on material incentives and so on.5, evading taxes, evasion of debt than large enterprises to a strong desire toSMEs in the business process, in order to corporate self-interest, often to avoid paying tax by way of increasing wealth of ideas, bad business situation, the strong desire to evading payment of debts. When an external supervision is not enough, this phenomenon will be widespread.It is precisely because of these characteristics, small-sized accounting such that there are some problems.Second, SME accounting accounting problems(A) The accounting of the main ill-defined property rights and personal property, businesses ill-defined, the right to operate small and medium enterprises with the separation of ownership is far less obvious than large enterprises, especially mediumand small private enterprises, investors are operators, enterprises and property of family property and personal with each other frequently occupied, and give accounting work difficult.(B) Basis of accounting work is weak1, the accounting bodies and accounting personnel did not comply with accounting standards set in the corporate accounting sector, some are simply not set up wholly-owned small business accounting bodies, some enterprises have even set up the accounting bodies, are generally level, is unclear, the division of labor is less clear.In the appointment of accounting personnel, the small businesses the most common practice is to appoint their own relatives when the cashier, the external "master" as a part-time accounting, these officers work in the tax department, there are state-owned enterprise financial management personnel in accounting firms the personnel, the general account on a regular basis to do. Some business executives are willing to hire accounting personnel with strong capabilities, but because of its prospects for the development of SMEs and the community to identify the people get less and less job security, making it attractive for excellent accounting staff far less big business. Accounting practitioners and standard qualification assessment are also many problems, accounting undocumented posts serious phenomenon, accounting in charge do not have the phenomenon of numerous professional and technical qualifications. The follow-up education and training of accounting personnel working almost non-existent.2, prepare accounts according to the law does not regulate or not to establish accounts, accounting, often illegal operations.Some SMEs do not set up accounts in order to vote on behalf of the account, or set up accounts, but accounts of confusion. There are a considerable number of SMEs to set up two sets of accounts one or more sets of accounts. According to the source in a survey study concludes that there is two sets of SMEs in the rate of profit as high as 78.36%, which indicates a serious distortion of accounting information of SMEs in China. In accounting, the deferred expenses accrued expenses are not required amortization, artificial manipulation of profits, using rolling account of the way down accounting, etc., and some knowledge of accounting personnel structure of the lower aging and expertise to make a number of theoretically sound accounting methods and sophisticated accounting techniques can not be implemented, or implemented greatly reduced.3, internal accounting oversight functions did not work out.One of the basic functions of accounting practice and accounting supervision, to ensure true and accurate accounting information, accounting practices to ensure reasonable compliance. Internal accounting supervision requirements of this accounting personnel within an enterprise to carry out accounting supervision of economic living, but the managers of small and medium enterprises often intervene in accounting, accounting personnel, subject to the manager or by profit-driven, often by the manager's intention to act. The use of accounting oversight function is almost impossible.(C) to prove the original place of business operations to pay the cost of large documents, or the lack of access toAccess to the original certificate must pay the cost, because companies do not purchase goods and materials invoices when there are different prices, to invoices, to increase, the price is higher; do not invoice price is lower, the difference between the two is the tax . SMEs tend to want to lower the price of transactions, but it is unable to obtain the legal documents required for accounting. There are costs incurred after the business unable to obtain an invoice, only to obtain a receipt for non-compliance. Mostly occurs in the higher department in charge of assessed expenses. Companies do not have to make such payments, or transfers between instruments.(D) system within the constraints of SMEs lack of system, audit system, quota management system, measurement inspection system, the financial inventory system, cost accounting systems, financial balance and other basic system of examination and approval system, in general mutilated; or despite them Several systems, the actual work has never seriously in the past. Some SME managers are also aware of these issues, but rely on existing management and staff unable to establish and improve the quality of these systems, in particular, not a sound internal control system to the enterprise with a lot of negative effects, this situation not only harm the enterprise their own fundamental interests, such as the enterprise assets, serious waste management chaos, has also led to difficulties in external oversight.Third, standardized accounting by SMEs Suggestions(A) of the Government to strengthen the laws and regulations related to the construction and enforcement, to promote the comprehensive development of small and medium enterprisesAccounting for SMEs to address standardization issues, rely on self-improvement and 12 companies accounting staff individual effort is difficult to achieve. From the characteristics of SMEs and accounting problems in that we can see, the accounting standardization problem can not be read in isolation, we must know that only promote the healthy development of SMEs to address the corporate financing difficulties, to help SMEs achieve the scientific management, to overcome their own weaknesses in order to enable the SMEs to a fundamental solution to the problem of accounting standardization. The past two years the Government's SME development, great attention given to the NPC in June this year introduced the "SME Promotion Law", which is to promote the development of SMEs, an important legal measure, reflecting the country's development of SMEs in strategic decisions. The law seeks, funds, policies, etc. for the creation and development of small and medium enterprises to create a good environment, but also from the technical innovation, market development, social services provides a range of incentives. The implementation of the Act will improve the business environment for SMEs to promote the healthy development of small and medium enterprises play a small and medium enterprises in the national economy and social development and the important role of a fundamental solution to the difficulties of financing small and medium enterprises, innovation and lack of capacity and management level is not high the status quo. At all levels ofgovernment departments, banking and financial institutions and the social services sector according to SME Promotion Law implement measures to promote SME development.(B) the establishment of small and medium enterprises compatible with China's accounting system.In the past a very long time, our country in the development process of the accounting norm system are rarely taken into account the accounting needs of SMEs and large enterprises and listed companies, the difference, as small and medium enterprises in China and even the world's economic development play an increasingly important the role of accounting theory sector SMEs are becoming increasingly concerned about the standardization of accounting. In September 2001 in Geneva, Chinese and foreign experts focused on the SME accounting guidelines, and my active participation of experts has been to proceed with the design of accounting system for SMEs development, introduced next year, which will enable small and medium enterprises in terms of system accounting standards . I think that the accounting system for SMEs should be developed to follow the following principles:(1) to adapt to the characteristics of SMEs in the accounting system design, enterprise management to consider organizational system settings, and with this consistency. As the volume of business small and medium enterprises small, accounting only a centralized accounting method, that is, the integration of the accounting bodies. Some small and medium enterprises with limited types of transactions, business activities are relatively simple and generally requires only simple data, no data are generated in-depth analysis of the need, and therefore should allow a number of companies are not set up accounting body; accounting personnel generally 2-3 is appropriate, and to designate a person as a chief financial officer, in the segregation of duties, we should note that the separation of incompatible duties, such as cashiers, general ledger and audit, treasury and general ledger, and a breakdown of the separation. Can not afford to do accounting work for companies may also be social intermediaries agent; SME sector covers a wide set of accounts should be considered universal; for the use of sole proprietorship and partnership form of small and medium enterprises have to bear unlimited liability, should consider the accounting system impact; for businesses and individual property and occupied by another household spending, should be set up to account for current account;. the appropriate identification documents to relax instead of just the identified integration。