《小企业会计准则》问题研究--毕业论文汇.docx

《小企业会计准则》问题研究专业：财务管理学生：龚雪敏 指导老师：王忻怡摘 要随着目前中国的经济乃至全世界的经济发展，在国民社会经济中小企业在其中占据着非常重要的位置，是一支活跃的力量，无论是哪个国家，都认为小企业是未来世界经济发展的重要要主角。同时，小企业在发展中存在着许多问题，这次论文主要围绕我国《小企业会计准则》进行研究小企业在实施过程中出现的众多问题，比如小企业内部会计准则实施方式、人员素质与配置、管理层是否松懈和小企业自身存在的不足开始研究，从而研究转移到外部存在的问题，比如政府等有关部门的监督等。根据一系列调查研究出的问题对它们进行分析，并提出解决问题的方案和给出有效的实施建议。自小企业发展以来，面临了很多的困难，最基本的三个生存难题是：融资难、用工荒、小企业面临最大挑战是高成本。针对这一系列问题，这篇文章会围绕小企业的发展和小企业实施的会计准则进行研究。近年大企业顶天立地，小企业铺天盖地地来袭，如何整顿也是一个问题，所以，在探讨小企业会计准则的过程中，需要不断深入，根据小企业的不同性质不同环境来为小企业量身打造可靠，和可行的制度。中国小企业的发展现状，采用定量标准和定性标准相结合用来划分小企业，目前，小企业的覆盖范围已经延伸至各个乡镇。小企业的发展，是税收的主要来源之一。关键词：小企业 会计准则 内部控制 实施Research questions Small Enterprise Accounting StandardsMajor: Financial ManagementStudent: Gong xueming Supervisor: Wang xinyiAbstract With the current economic development of Chinas economy and the world, in national socio-economic SMEs which occupies a very important position, it is a dynamic force, regardless of which country, agree that small businesses are the future of the world economy important to the protagonist. At the same time, the existence of small businesses in the development of many problems, the main focus of this paper, Small Enterprise Accounting Standards Small businesses were many problems arise in the implementation process, such as small business internal accounting standards embodiment, the quality of personnel and Configuration , whether lax management and small businesses began to study the shortcomings of their own existence, and thus transferred to the external study existing problems, such as supervision of government departments and the like. According to a series of survey questions developed to analyze them and propose solutions to the problem and gives the effective implementation of the recommendations. Since childhood, the development of enterprises, faced a lot of difficulties, three basic problems of survival are: financing difficulties, labor shortage, small enterprises are facing the biggest challenge is the high cost. For this series of questions, this a