论中小企业会计目标.doc

word专业整理 PAGE 学习资料 整理分享 报名序号: 436 河北省高等教育自学考试 毕业论文 专 业: 会 计 地 市: 秦 皇 岛 工作单位: 河北建材职业技术学院 论文题目: 论中小企业会计目标 作 者: 赵瑞祥 指导教师: 戎来 完成日期: 2016 年 3 月 14 日 目录 摘 要·····································································1 关键词 ···································································1 1 我国中小企业会计目标的构建·········································2 1.1会计目标设定原则······················································2 1.1.1面向用户，着眼需求···············································2 1.1.2立足实践，认识自身····················································2 1.1.3环境相适，目标合理···················································2 1.1.4设定的目标要明确····················································2 2会计的作用 ·····························································2 2.1改变了会计数据处理方式···············································3 3中小企业实现会计基本目标过程中存在的问题 ·······························3 3.2会计监督工作不完善···················································3 3.3会计信息诚信度低 ····················································4 3.4会计人员职业道德素质失范·············································4 4加快实现中小企业会计基本目标的途径······································5 4.1加强会计基础工作的规范整体化········································5 4.2完善内部会计控制制度················································5 4.3建立会计诚信档案和加强内部信息监督··································5 4.4加强从业人员的道德法律监管··········································5 5结语····································································6 学习资料 整理分享 论中小企业的会计目标 摘要：企业会计的基本目标是如实地向会计信息的使用者提供与企业财务状况有关的会计信息，反映企业管理层责任的履行情况，有助于使用者了解各方面的信息，从而做出正确的经济决策。随着改革开放的旗帜打响，我国的经济得到突飞猛进的发展，我国的中小型企业也已成为了我国社会经济的重要组成部分。另外，中小型企业的存在和发展有利于我国经济市场的发展，为市场增加了竞争因素、也促进了科学技术的创新、缓解了我国的就业压力、为人民的生活提供了众多的便利等等，同时，也有利于我国国民经济的提升从而促进我国社会稳定。但是，中小型企业为了实现会计的基本目标，在发展过程中也存在着极多的问题，从而制约了企业的发展。因此，本文针对这些有关中小型企业实现会计目标的具体问题进行了较为深入的分析，并依据这些原因提出解决问题的对策。 关键词：中小企业；会计工作；基本目标；规范