浅析小企业固定资产核算.docVIP

石家庄经济学院华信学院学士学位论文（设计） 摘 要 固定资产是企业的重要经济资源，是企业得以再生产和持续经营的物质保证。小企业一直是我国市场经济的重要组成部分，在我国市场经济全面发展的条件下,小企业渐渐的成为了促进我国经济增长的重要力量。小企业加强固定资产核算，挖掘固定资产潜力，可以促进企业的发展，扩大企业的规模，发展社会生产力、增加社会就业岗位，促进社会稳定。然而，固定资产核算作为小企业管理中的核心内容，其目前也存在有一定的漏洞。因此，对于处于发展期的小企业，如何核算好企业的固定资产，对于小企业的经营发展具有重大意义，规范中小企业的固定资产核算刻不容缓。本文主要从小企业，固定资产和核算这几个基本要素出发，简单的探讨了小企业固定资产核算中存在的问题，对其提出相应的解决措施。 关键字：小企业 固定资产 会计核算 ABSTRACT Fixed assets is one of the important economic resources, enterprise is the enterprise is able to reproduce and continuing operations of the material guarantee。 Small and medium-sized enterprises has always been an important part of our market economy, under the condition of the comprehensive development of market economy in our country, small businesses gradually has become an important force to promote Chinas economic growth。 Small businesses to strengthen fixed assets accounting, mining potential of fixed assets, can promote the development of enterprises, expand the scale of the enterprise, the development of social productive forces and increase social employment, promote social stability。 However, fixed assets accounting as the core content in small business management, the current is also have certain vulnerabilities。 In development of small businesses, therefore, how to account for the enterprise fixed assets, is of great significance to the development of small business management, so it is urgent to regulate the fixed assets accounting of small and medium-sized enterprises。 This article mainly from enterprise, fixed asset accounting and this a few basic elements, simple discusses the fixed assets accounting in small firms Key words: Small Business capital assets accounting 目 录 TOC \o 1-3 \h \u 21932 摘 要 Ⅰ 19660 ABSTRACT Ⅰ 17183 1.基本概念 1 10107 1.1小企业的定义和特点 1 21788 1.2固定资产核算的定义和意义 1 27152 2.小企业固定资产会计核算存在的问题 2 2011 2.1缺乏完善的财务制度，内部会计监控不力 2 13808 2.2资本化的固定资产后续支出 2 32000 2.3同定资产计提折旧的时间问题 3 15576 2.4原始凭证付出成本大 3 25448 3.小企业固定资产会计核算问题的应对策略 3 3549 3.1健全财务制度，加强内部监控能力 3 705