民营中小企业会计工作规范化问题探讨.doc

PAGE PAGE I 民营中小企业 会计工作规范化问题探讨 姓　　名 学　　号 专　　业 会计学 指导教师 2008 摘 要 随着中国市场经济的确立和发展，民营中小企业蓬勃成长，并逐步趋于成熟。民营中小企业已经成为我国经济增长、市场繁荣、技术创新和扩大就业的重要基础，并以其灵活的运行机制和市场适应能力，成为我国体制改革、经济发展、社会和谐和对外开放的重要推动力。然而民营中小企业自身也存在一些不足和缺陷，其中会计工作不规范是一个显著的问题，如建账不规范、信息失真、内部控制制度不健全等。这些问题的存在给民营中小企业会计工作和财务管理带来诸多混乱和不便，并且成为制约民营中小企业持续发展的重要因素，使民营中小企业不能适应市场经济的快速发展。本文首先探讨了民营中小企业会计工作中存在的问题，并依据辩证唯物主义普遍联系的原理、原因与结果的关系，在文章第二部分分析了民营中小企业会计工作不规范现象广泛存在的原因，本文认为民营中小企业会计工作不规范问题的存在首先是民营中小企追逐经济利益的结果，其次外部宏观环境给了不规范会计行为以生存空间，同时民营中小企业会计人员素质不高又助长了民营中小企会计工作不规范现象的泛滥。本文在最后一部分提出了规范民营中小企业会计工作的一些建议和措施，重点阐述了完善内部控制和提高会计人员素质在民营中小企业会计工作规范化中的作用。 关键词：民营中小企业；会计工作；规范化 Abstract Along with the establishment and development of China’s market economy, the private small and medium enterprises are growing vigorously, and tend to be mature gradually. The private SMEs have become the important foundation of our country’s economic growth, market prosperity, and the technological innovation and job enlargement. And due to their nimble operational mechanism and market adaptation, private SMEs become the important propelling force for our country’s organizational reform, the economic development, as well as the society harmonious and the opening to the outside world. At the same time, however, there are also some defects in the private SMEs, for example, its accounting not standard is a significant problem, worse still, an standard account is not set up, the phenomenon of accounting information distortion is also serious, and the internal control system is not perfect, and so on. These problems which bring much chaotic and inconvenience to the private SMEs’ accounting and financial management also become the restriction for private SMEs’ sustained development and adaptation to the market economy’s fast development. This article firstly discusses the questions which exist in the private SMEs’ accountancy, and then analyses the reasons why the phenomenon of private SMEs’ accountancy not standard widespread in the second part of this article based on t