论规范小企业会计行为.docVIP

XXXX大学毕业论文 PAGE PAGE I 论规范小企业会计行为 摘 要 随着改革开放的不断深入，我国小企业在促进国家经济增长、提供社会服务，解决就业等方面发挥着日益重要的作用，成为国民经济和社会发展中不容忽视的重要组成部分。它在促进市场竞争、增加就业机会、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日益重要作用。然而中小企业好比刚孵化出的雏鸟，生命力及其脆弱，还要面临外部严酷环境的考验。目前小企业的平均寿命都不长，小企业面临许多困难，这更使使它在市场竞争中处于弱势地位，并且，随着我国加入世界贸易组织，中小企业必须在同等条件下与外来企业竞争，中小企业将面临更为激烈的市场竞争。要想生存不被淘汰，一方面要依靠政府的支持，还有就是自身的改进。政府的帮助毕竟有限，重要的是小企业自身的与时俱进。而企业的财务又决定着企业的生死存亡，先进的、科学的财务体系可以帮助企业走的更远。但在中国的大部分小企业中却没有系统规范的财务会计体系，这是因为小企业财务会计有其特殊的背景：融资能力弱、留存收益少，受政策、规模等因素的限制，财务资源无法与销售额获得同等的增长等等。因此，小企业要获得持续增长必须从宏观上依靠国家投融资政策支持，从微观上加强财务规划及其灵活运用财务手段的能力。本文就从小企业财务会计方面着手，分析小企业的日常会计行为，结合我国小企业财务会计自身的特点，深入剖析了在持续发展的前提下所暴露的财务问题，探讨如何通过规范小企业的会计行为解决这些问题，使企业走上快速增长的道路。 【关键字】：小企业 会计行为 建议 Abstract With the development of the reform and opening up, Chinas small enterprises in promoting national economic growth, providing services, solve the employment are playing an increasingly important role, become a national economic and social development in an important part of nots allow to ignore.It in promoting market competition, increase employment opportunities, convenient life for people, promoting technological innovation, promote national economic development and maintain social stability are playing an increasingly important role. However, small and medium-sized enterprises （smes） is like a newly hatched chicks, vitality, and its fragile, also face harsh environment test. The average life span of small and medium-sized enterprises is not long, small and medium-sized enterprises facing many difficulties, this more make make it in a weak position in market competition, and, with Chinas accession to the wto, small and medium-sized enterprises must be under the same conditions with foreign enterprise competition, small and medium-sized enterprises will face more intense market competition. To survive is not eliminated, on the one hand, to rely on government support, and its improvement. The governments help, after all, is limited, important is their own small businesses to keep pace with The