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我国小企业数量多,分布范围广,是国家经济活力的基础和新的经济增长点。但目前,在小企业会计管理工作中,还存在许多问题,特别是小企业会计管理体制与经济管理体制不相适应,使会计管理工作难以在企业管理及经营决策中发挥应有的作用。小企业需要结合自身特点,认真贯彻执行《小企业会计制度》,不断完善会计管理体制,优化会计管理环境,规范会计核算方法,提高会计管理工作的效果。
The small number of small enterprises in our country and their wide distribution range are the basis for the country’s economic vitality and a new point of economic growth. However, at present, there are still many problems in the management of small-sized enterprises’ accounting. In particular, the small-scale accounting management system is incompatible with the economic management system, making it difficult for accounting management to play its due role in business management and business decision-making. Small businesses need to conscientiously implement the “small business accounting system” in combination with their own characteristics, and constantly improve the accounting management system, optimize the accounting management environment, standardize accounting methods, and improve the effectiveness of accounting management.