中小企业会计规章制度设计.docVIP

中小企业会计制度设计 编号(学号): 中小企业会计制度设计 摘要:中小企业在我国国民经济中占有举足轻重的地位，根据其经营管理需要设置必要的会计制度对于促进中小企业的发展具有重要的意义。中小企业会计核算不健全，财务管理混乱的现象越来越严重，很多专业人士对这个现象都有不同的看法。文章对国内中小企业会计制度设计作简单探讨。 关键词: 中小企业，会计制度，制度设计 The small and medium-sized enterprise accounting system design Abstract: Small and medium enterprises in Chinas national economy has play a decisive role position, according to the business management need to set the necessary accounting system for the promotion of the development of small and medium-sized enterprises has important significance. Small and medium-sized enterprises imperfect accounting system, financial management is more and more serious, many professionals to this phenomenon have different views. Article of domestic small and medium enterprises accounting system design are discussed. Key word:Small and sized enterprises, accounting system, system design 目录 1引言 .................................................................... 1 2中小企业会计制度设计的内容 .............................................. 1 2.1企业会计核算制度设计 .............................................. 1 2.2会计机构设置和人员配备 ............................................ 1 2.3会计管理和监督制度的设计 .......................................... 2 3 会计机构的设置 ......................................................... 2 3.1微型企业 .......................................................... 2 3.2小型企业 .......................................................... 2 3.3中型企业 .......................................................... 3 4 财务收支的审批制度 ..................................................... 3 5 中小企业会计制度设计中应注意的几个问题 ................................. 3 5.1简便易行 .......................................................... 4 5.2管理及税收征管需要 ................................................ 4 5.3包容性 ............................................................ 4 5.4符合成本效益原则 .................................................. 5 6 总结 ................................................................... 5 参考文献: ...........................................