我国中小型企业会计制度的创新与完善汇编.doc

论文分类号： F23 学校代码： 13681 毕业设计说明书(论文) 题目： 学生： 学 号： 系 部： 专业： 指导教师： On the Innovation and Perfection of Chinas Small and Medium-sized Enterprise Accounting System ABSTRACT With the progress of science and technology, the world economy has entered a new stage of development of small and medium-sized enterprises play an important role in the national economy, China is no exception, and in support of the development of small and medium enterprises has become a pressing matter of the moment in our country. The Chinese government also gradually strengthen the SME accounting concerns. This paper is mainly through a thorough understanding of the current situation of our country small and medium-sized enterprise accounting system, analyze the problems existing in the enterprise accounting system, and to solve the problem. On the basis of this, the innovation and improvement of, to regulate accounting system, optimizing the accounting organizational structure, but also can improve the efficiency of the accounting work, to ensure the quality of accounting work, improve the use value of the accounting information. To promote the development of small and medium-sized enterprises to keep pace with the times, a firm foothold in the market in the torrent. KEY WORDS：Small and medium enterprises, Accounting system, Innovation, Perfection 论我国中小企业会计制度的创新与完善 摘 要 随着科学技术的进步，世界经济进入一个新的发展阶段中小企业在各国的国民经济中扮演着相当重要的角色，我国也不例外，扶持在和发展中小型企业已成为我国的当务之急。我国政府也在逐步加强对中小企业会计方面的关注。 本论文主要是通过深入了解我国中小型企业会计制度现状,分析企业会计制度存在的相关问题,然后针对性的解决问题，在此基础上，加以创新与完善，从而，规范会计体系，优化会计的组织结构、同时也能够提高会计的工作效率、保证会计工作的质量，提高其会计信息的使用价值。促使中小企业的发展紧跟时代步伐， 在市场的洪流中站稳脚跟。 关键字：中小型企业，会计制度，创新，完善 目 录 1 绪 论 1 1.1课题研究的目的和意义 1 1.1.1课题研究的目的 1 1.1.2 课题研究的意义 1 1.2课题涉及到的相关概念 1 1.2.1中小型企业、会计制度 1 1.2.2创新、完善 2 2中小型企业在我国的地位和作用 4 2.1中小型企业是推动国民经济持续发展的重要力量 4 2.2中小型企业是社会稳定的重要基础 4 2.3中小型企业是增加地方财政收入的重要财源 5 3中小型企业会计制度制定应遵循的原则 7 3.1统一性原则 7 3.2与实际相符合的原则 7 3.