毕业论文-我国中小企业的会计目标及实现路径精选.doc

分类号： F231.5 西安文理学院学士学位论文 系 院 名 称 商学院 指 导 老 师 学 生 姓 名 专 业、班 级 提 交 时 间 1. 绪论 1 1.1研究的内容 1 1.2研究的必要性 1 2. 中小企业的会计目标 1 2.1关于会计目标的两个代表性流派 1 2.2我国当前环境下会计目标理论依据定位的现实选择 2 3. 中小企业会计目标的构建 3 3.1中小企业的界定 3 3.2影响我国中小企业会计目标定位的因素 3 3.3中小企业会计信息需求的变化 4 3.4中小企业会计目标的确定 5 4. 中小企业在定位会计目标中存在的问题及对策 7 4.1外部环境的不断变化 7 4.2会计内部控制制度的制约及对策 7 4.3中小企业“贷款难”和银行“放款难”问题及对策 7 结 束 语 9 参考文献 9 致 谢 10 我国中小企业的会计目标及实现路径 柳 珍 （西安文理学院，西安， 摘 要：自改革开放以来,由于新技术革命的发展,使我国的经济向前迈了一大步。,企业结构出现了专业化,分散化和小型化的趋势。。,促进技术进步,解决就业问题等方面有着不可低估的贡献。91年末的统计,全国中小企业有792万家左右,占工业企业总量的99%。。The small and medium-sized enterprises accounting target and its realization Liuzhen (xi’an university of arts and science school of Business，xi’an， )Abstract:Since reform and opening-up, due to the development of new technology revolution, this measureour make our countrys economic exceed forward a big step. The enterprise structure also have been greatly changed, and the enterprise structure appeared specialization, decentralization and the trend of miniaturization. Small and medium-sized enterprises as a new force plays a more and more important role in the economy .It has not underestimate contribution in pulling the entire GDP growth, promoting technical progress and solving the employment problem. According to the national bureau of statistics at the end of 91, the small and medium-sized enterprises have around 792, accounting for 99% of the total industrial enterprises. Small and medium-sized enterprise has become a new strength is booming. From regional distribution to see, and small and medium-sized enterprise 42% distribution in the eastern region, the east of middle and small enterprises gross industrial output value is one of the countrys 66%. Although, the form of considerable, but small and medium-sized enterprise still faces many of the problems in market competition at a disadvantage. how to deal with it, how to develop the small and medium-sized enterpr