中小企业财会计问题研究.doc

编号（学号）： 中小企业财务会计问题研究 摘要：中小企业是国民经济中一支重要而且活跃的力量。我国作为全球最大的发展中国家，如何促进中小企业健康成长，关系到我国国民经济的健康发展。而会计作为一种重要的管理工作，已经和企业完全融合在一起。尽管中小企业与大型企业在个体规模上、个体影响上不能相提并论，但会计问题却有相通之处。可以说，会计之于中小企业的重要意义不亚于会计之于大型企业的重要意义。因此，研究中小企业会计问题意义重大。 关键词：会计问题,中小企业会计问题,财务信息 Small and medium-sized enterprise financial accounting problems Abstract：SMEs in the national economy is an important and active strength. China as the worlds largest developing country, how to promote the small and medium-sized enterprise healthy development, related to the healthy development of Chinas national economy. Accounting as an important management and enterprise together. Although SMEs and large enterprises in the individual scale, individual influence cannot be put on a par with, but the accounting problem but there are similarities. Can say, accounting for the small and medium-sized enterprise important meaning no less than accounting in large enterprises significance. Therefore, research on the small and medium-sized enterprise accounting problems of great significance. Keywords： Accounting problems of small and medium-sized enterprises, accounting, financial information 第 PAGE I页 共I页 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310279116 1. 引言 PAGEREF _Toc310279116 \h 1 HYPERLINK \l _Toc310279117 2．中小企业财务会计概述 PAGEREF _Toc310279117 \h 1 HYPERLINK \l _Toc310279118 3．中小企业财务会计的问题 PAGEREF _Toc310279118 \h 1 HYPERLINK \l _Toc310279119 3.1 财务会计工作目标定位不明确 PAGEREF _Toc310279119 \h 1 HYPERLINK \l _Toc310279120 3.2 缺乏明确的产业发展方向，对项目投资缺乏科学论证 PAGEREF _Toc310279120 \h 1 HYPERLINK \l _Toc310279121 3.3 管理模式僵化，管理观念陈旧 PAGEREF _Toc310279121 \h 2 HYPERLINK \l _Toc310279122 3.4 管理基础薄弱，内部控制不严格 PAGEREF _Toc310279122 \h 2 HYPERLINK \l _Toc310279123 4．加强中小企业财务管理的对策建议 PAGEREF _Toc310279123 \h 2 HYPERLINK \l _Toc310279124 4.1 面向市场，采用科学投资策略 PAGEREF _Toc310279124 \h 2 HYPERLINK \l _Toc310279125 4.2 优化企业外部环境，拓宽企业融资渠道 PAGEREF _Toc310279125 \h 3 HYPERLINK \l _Toc310279126 4.3 全方位转变企业财务管理观念 PAGEREF _Toc310279126 \h 4 HYPERL