中小企业财务会计工作存在的问题及治理正文毕业论文.doc

摘要 改革开放以来，我国的中小企业得到了迅速的发展，为国家的经济建设做出了重要的贡献。目前，中小企业的地位和作用越来越被人们认识和重视，中小企业已经成为我国经济发展、市场繁荣和就业扩大的生力军。但是，由于外部环境和内部环境的缺陷，我国中小企业的发展受到严重制约，特别是企业的财务会计工作得不到应有的重视，不能发挥财务管理对企业资金的计划、运用和分配的功能，使得企业抵抗风险的能力较弱，企业寿命周期短、生存力不强。因此，笔者运用发展财务学、管理学、经济学等理论知识，对我国中小企业的财务会计工作进行深入分析，找出问题，并提出合理的改进建议。 本文结构如下:首先对财务会计的定义、作用、理论体系以及我国中小企业的界定进行简要说明，为全文奠定理论基础；第二，分析中小企业财务会计工作存在的问题，并指出其产生的原因，最后提出对中小企业财务会计工作中存在问题的治理措施，从而帮助我国中小企业更快更好地发展。 关键词： 财务会计 中小企业 会计监督 治理 Small and Medium-sized Enterprise Financial and Accounting Work Problems and Governance Abstract Since 1978, Chinas small and medium-sized enterprise obtained the rapid development, for the countrys economic construction has made great contribution. At present, the small and medium-sized enterprises the status and role of more and more recognition and attention by people, small and medium-sized enterprise has become Chinas economic development, market prosperity and employment expansion of the powerhouse. But, due to the external environment and internal environment of the defects, the development of small and medium-sized enterprises in our country severely restrict, especially corporate financial accounting work can not get the attention it deserves, cant display plan, use of financial management of enterprise funds and distribution function, makes the enterprises ability to resist risk weak, enterprise life cycle is short, the viability is not strong. Therefore, the author using the development of finance, management, economics and other theory knowledge, to our country small and medium-sized enterprise financial and accounting work of in-depth analysis, find out problems, and put forward reasonable Suggestions for improvement. This paper structure is as follows: firstly, definition, function and theory of the financial accounting system and the definition of small and medium-sized enterprises in China to carry on the brief description, lay theoretical foundation for the full text; Second, analyzes the existing problems of small and medium-si