毕业论文_小企业会计规范研究.docVIP

继续教育学院 本科生毕业论文 __ 小企业会计规范研究 _________________________________________________________ 学生姓名 ___ 陆 健____________ 指导教师 ____ 王 华____________ 级 别 ______ 07级____________ 专 业 _____会 计 学______ __ 班 级 _____07S01072______ _ 学 号 ____ 07S0107237___ _ 2010年 10 月 23 日 摘要 随着社会主义市场经济的不断发展，已成为社会经济生活中不可缺少的重要组成部分在促进市场竞争，安置失业人员，增加就业机会，减轻就业压力，方便群众生活，推进技术创新，推动国民经济发展和保持社会稳定等方面发挥着重要作用。但是，我们应该清楚地看到，在方面存在以《会计法》为尺度来衡量，企业负责人随意干预会计工作企业会计基础工作薄弱会计从业人员的素质偏低会计信息失真纳税“跑、冒、滴、漏”等。从会计建账建制的角度看，一些企建立了会计账簿，但不完整、不规范的有之；没有账册，“以票代账”、“倒轧账”的现象比比皆是。反映在税收上，一些企税负偏低，个别企业的税负甚至不到万分之二。小企业组织形式、结构、生产经营管理水平、业主及财务人员素质状况、企业文化影响With the development of socialist market economy and the continuous ,the small Business has become an indispensable important part of social and economic life .The small Business plays an important role in promoting market competition, the resettlement of unemployed people, increase job opportunities, alleviate employment pressure, to facilitate the lives of the masses, and promote technological innovation to promote economic development and maintain social stability. However, we should clearly see that there are a lot of problems in the small Business accounting Accounting Law for the measure, companies responsible not interfere with the accounting work; corporate accounting basis of the work of the weak; the quality of accounting professionals on the low side; distortion of accounting information; tax run, run, drip, leak, the phenomenon of repeated, and so on. Prepare formed from the accounting point of view, the establishment of a number of small business account books, but incomplete, theres no standard; no books, in order to vote on behalf of accounts, account rolling back the phenomenon everywhere. Reflected in the tax on some small business tax burden on the low side, the tax burden of individual enterprises and even less than two ten thousandths. In this paper, the problem of sma