中小企业会计规范化问题

本科生毕业论文（设计）

论文（设计）题目：中小企业会计规范化问题学院、系：信息工程学院

专业 (方向)：电子商务

年级、班：2013级电子商务班

***名：***

***师：***

2017 年 2 月20 日

声明

本人郑重声明：所呈交的毕业论文（设计）是本人在导师的指导下取得的成果。对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。

本毕业论文（设计）成果归兰州财经大学所有。

特此声明

毕业论文（设计）作者签名：侯雪婷

2017 年2月20 日

摘要

中小企业是我国经济发展的基础，中小企业有着自身的优点，但是同时也有着自身的弊病。中小企业灵活、创新能力强，而且工作效率高，同时由于资金等方面的原因通常来讲规模小行业面广但是业务单一，同时由于资金、业务等方面的原因使得它的组织制度、管理水平还有待提高。本文针对中小企业的会计规范化问题给予了探讨，目前中小企业会计规范化问题主要是基础工作做得不好、核算主题不清、建账不规范、制度以及人员等方面的问题。本文针对这些问题提出了一些解决办法。

通过对中小企业会计规范化研究的文献可以看出，以往的研究焦点多集中在对中小企业会计规范化的浅析跟探讨，而对中小企业会计规范化问题的深入研究并不多，本文通过查阅文献法、案例分析法与定性研究法，对中小企业会计规范化问题进行了研究，本文通过对中小企业的特点、中小企业会计规范化的原则与作用的分析，提出了中小企业会计规范化的主要内容及存在的问题，然后结合对中小企业的实地调查，对中小企业会计规范化问题进行诊断，分析问题的成因，最后提出对策和建议。

通过调查分析，本文认为中小企业在会计规范化方面存在外部监督力量分散，力度不够、内部控制制度不健全、会计人员素质水平较低、没有严格的会计电算化应用、会计核算主体界限不清、会计基础工作薄弱、往来账款管理不力、资金管理混乱等问题；针对上述问题，对中小企业会计规范化提出了相应的对策及建议。

关键词：会计规范化中小企业

ABSTRACT

Small and medium sized enterprises (SMEs) are the basis of our country's economic development, small and medium-sized enterprises have their own advantages, but at the same time, it has its own drawbacks. Small and medium-sized enterprise flexibility, innovation ability, and the work efficiency is high, and because the funds and other reasons generally small scale industry wide but single business, at the same time as capital, business and other aspects of the organization system, the management level of it still needs to be improved. This paper discusses the standardization of accounting for SMEs, the current accounting standardization of small and middle sized enterprises is the basis of doing a good job, accounting subject is not clear, the accounts are not standardized, systems and personnel issues. This paper puts forward some solutions to these problems.

Based on the research on small and medium enterprises accounting standard of literature can be seen, the focus of research ever more concentrated on the small and medium-sized enterprise accounting standard with the analysis and discussion, in-depth study of accounting standardization of small and middle sized enterprises are not many, this article through the literature method, case analysis method and qualitative research method of accounting standards forsmes the enterprise of research, analysis of the principle and function of the characteristics of small and medium-sized enterprises of small and medium-sized accounting standardization, put forward the main content of accounting standard of small and medium-sized enterprises and the existing problems, and then combined with the survey of small and medium-sized enterprises, to diagnose the accounting standardization of small and middle sized enterprises, analysis of the causes of the problem finally, put forward countermeasures and suggestions.

Through the investigation and analysis, this paper think that small and medium-sized enterprises in the presence of external supervision power decentralized accounting standardization, and inadequate internal control system is not perfect, the accounting personnel quality level is low, there is no strict application of computerized accounting, accounting subject, unclear accounting basic work is weak, poor management, capital account management chaos; in view of the above problems, the corresponding countermeasures and suggestions on the accounting standard of small and medium enterprises.

Key words: Accounting Standardization Small and medium-sized enterprises