中小企业会计管理存在的问题与对策.doc

PAGE PAGE I 课题名称：中小企业会计管理存在的问题与对策 专业：会计电算化 班级：会计电算化2班 姓名：方俪珊 指导教师:苏考辉 摘要 会计管理是一个企业管理的关键，是企业管理的基础，几乎所有的企业管理活动都要围绕会计管理进行，所以一个企业的管理者要想促进企业的管理水平就必须抓住这一重要环节，企业中一个重要的治理手段是有效的会计和审计信息的披露，它在如今的公司治理中的位置很重要，所以会计管理的好坏对于一个公司的发展相当重要。 会计的有效管理关系着整个公司的经营管理，另外还关系着会计职能的有效实施。所以一个企业想要使公司运行顺畅，好的会计管理十分重要，特别是对中小型企业。会计管理的主要工作是系统全面、真实详细的记录一个企业的资金流通情况，进而监督和管理各个部门的预算。另一方面近些年由于各种原因，中小企业的会计管理出现的问题也逐渐浮出水面，本文主要对中小型企业会计管理中出现的问题进行了深入的分析，并针对这些问题提出了自己的一些建议，这对中小型企业的会计管理有一个参考。 关键词 会计管理，中小企业，对策 PAGE PAGE II ABSTRACT Regular script is the key to an enterprise management， accounting management is the foundation of enterprise management， almost all of the enterprise management activities take place around the accounting management， so the managers of an enterprise should want to promote the management level of enterprises have to seize this important link， in the enterprise is an important means of governance is an effective accounting and auditing information disclosure， its position is very important in todays corporate governance， so the stand or fall of accounting management is quite important for the development of a company. Accounting has the effective management of the whole companys operation and management， and relationship with the effective implementation of the accounting function. So a enterprise want to make the company run smoothly， a good accounting management is very important， especially for small and medium enterprises. Accounting management systems main work is comprehensive and real detailed records of a companys cash flow situation， and to supervise and manage the department budget. On the other hand， due to various reasons in recent years， small and medium-sized enterprise accounting management problems also gradually surfaced， this paper mainly for small and medium-sized enterprise accounting management carried on the thorough analysis of the problems， and puts forward some Suggestions to solve these problems， this is a reference for small and medium-sized enterpr