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制定小型企业会计制度,应针对小型企业经营(生产)规模较小、职工不多、会计力量薄弱的实际状况,以简易、通俗、便于贯彻实施为原则。对此,笔者提出个人的几点浅见: 1、会计制度与财务制度、现行税法三者相一致。制定小型企业会计制度同时制定小型企业财务管理制度。而会计、
The formulation of a small-scale enterprise accounting system should focus on the actual conditions of small-scale enterprises (production) with small scale, limited staff and workers, and weak accounting power. They should be simple and popular, and should be implemented as a principle. In this regard, I put forward a few personal opinions: 1, the accounting system and the financial system, the current tax law is consistent with the three. Formulate the accounting system for small-scale enterprises and formulate the financial management system for small-sized enterprises. Accounting,