论我国中小企业内部会计控制.docVIP

论我国中小企业内部会计控制~以AF公司为例 ［提要］随着我国经济发展越加完善，我国屮小企业在国民经济屮扮演着越来越重要的角色。屮小企 业的作业和地位随着我国经济战略的凋整也日益突出。但由于屮小企业自身同有特点，比如规模小，人员 少，缺乏核心竞争力，业务单一等，导致企业会计核算工作缺乏规范性，内部控制问题松散，进而影响了 中小企业的经济效益。本文以AF公司为研宂案例，通过参考大量文献资料，以及深入AF公司进行调研的 基础上，探讨了我国屮小企业lAl部会计控制所存在的问题，并依此提出了针对性的改进建议。希望本文的 研宄工作可以对AF以及相似的中小企业在完善内部会计控制提供有益的借鉴，并为中小企业内部会计控 制的理论研究与实践提供有效素材。 关键字：中小企业内部会计控制对策 On our country small and medium-sized enterprise internal accounting control~ Taking AF company as an example [Abstract] along with our country economy development more perfect, our country small and medium-sized enterprises are playing a more and more important role in the national economy. The small and medium-sized enterprise operation and status as China’s economic strategy adjustment is also increasingly prominent. But because of the small and medium-sized enterprise inherent characteristics, such as small scale, less staff, lack of core competitiveness, business single, causes the enterprise accounting work lack of normative,loose internal control problems, and then influence the small and medium-sized enterprise economic benefit. This paper takes AF company as a case study, by reference to a lot of literature, and further AF company based on the investigation, analyzes the existing accounting internal control problems of SMEs in China, and puts forward some suggestions for improvement. I hope the research work of this paper can be on AF and similar small and medium-sized enterprises in the improvement of internal accounting control to provide useful lessons, provide effective material and theoretical research and Practice for the accounting of the internal control of smes. [Keywords] Small and medium sized enterprises The internal accounting control Countermeasures 目录 TOC \o 1-5 \h \z 組仑概M 1 HYPERLINK \l bookmark3 \o Current Document \h （一） 屮小企业的界定 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 内部会计控制概念 2 HYPERLINK \l bookmark5 \o Current Document \h （三） 中小企业内部会计控制内容 2 HYPERLINK \l bookmark6 \o Current Document \h （