民营中小企业会计工作规范化问题探讨 大学论文.doc

民营中小企业 会计工作规范化问题探讨 姓　　名 学　　号 专　　业 指导教师 2008年月日建账不规范 Abstract Along with the establishment and development of China’s market economy, the private small and medium enterprises are growing vigorously, and tend to be mature gradually. The private SMEs have become the important foundation of our country’s economic growth, market prosperity, and the technological innovation and job enlargement. And due to their nimble operational mechanism and market adaptation, private SMEs become the important propelling force for our country’s organizational reform, the economic development, as well as the society harmonious and the opening to the outside world. At the same time, however, there are also some defects in the private SMEs, for example, its accounting not standard is a significant problem, worse still, an standard account is not set up, the phenomenon of accounting information distortion is also serious, and the internal control system is not perfect, and so on. These problems which bring much chaotic and inconvenience to the private SMEs’ accounting and financial management also become the restriction for private SMEs’ sustained development and adaptation to the market economy’s fast development. This article firstly discusses the questions which exist in the private SMEs’ accountancy, and then analyses the reasons why the phenomenon of private SMEs’ accountancy not standard widespread in the second part of this article based on the dialectical materialism universal relations principle, as well as the relations between the reasons and the results. The author thought that the problem of private SMEs’ non-standard accountancy firstly was the result of the private SMEs’ pursuing of economic interest, then the exterior macroscopic environment has given it existing space, simultaneously the poor personnel quality of private SMEs’ accounting has encouraged this phenomenon being in flood. This article proposes in the last part some suggestions, elaborates wit