1_冯顺峨最终稿 (1).docxVIP

本 科 生 毕 业 论 文 浅析中小企业会计监督存在的问题及对策 学 院： 应 用 技 术 学 院 专 业： 财 务 会 计 教 育 姓 名： 冯 顺 峨 学 号： 201921214149 指导教师/职称： 王 家 明/经 济 师 日 期： 2021年4月25日 教 务 处 制 摘 要 会计监督对中小企业的发展和经营有着较强的指导作用，但随着会计工作的开展和业务量的增加，中小企业会计工作在内容及业务方面的处理难度也在不断提升，会计监督工作正逐渐呈现弱化的趋势。针对该问题，应引导中小企业发挥其自身的优点，提出完善企业会计监督体系举措规范中小企业内部会计监督的制度建设强化中小企业内部的经营管理。因此如何做好会计监督工作显得十分重要。 本文介绍了中小企业会计监督的相关理论并进行阐述，为下文做铺垫。从会计人员分析、管理层分析、管理制度进行现状分析，分析中小企业会计监督弱化的原因。通过深入研究中小企业会计监督发展进程中存在的问题，分析中小企业的内部监督和外部监督并提出了相应的对策进而促进中小企业会计监督的协调发展。 关键词：中小企业；会计监督；问题；对策 Abstract Accounting supervision plays a strong guiding role in the development and operation of small and medium-sized enterprises. However, with the development of accounting work and the increase of business volume, the difficulty of dealing with the content and business of accounting work in small and medium-sized enterprises is also increasing, and the accounting supervision is gradually weakening. In view of this problem, we should guide small and medium-sized enterprises to play their own advantages, put forward measures to improve the enterprise accounting supervision system, standardize the construction of internal accounting supervision system of small and medium-sized enterprises, and strengthen the internal management of small and medium-sized enterprises. Therefore, how to do a good job of accounting supervision is very important. This paper introduces the relevant theories of accounting supervision of small and medium-sized enterprises and expounds them to pave the way for the following. From the analysis of accounting personnel, management and management system, this paper analyzes the reasons for the weakening of accounting supervision in small and medium-sized enterprises. Through in-depth study of the problems existing in the development process of accounting supervision of small and medium-sized enterprises, this paper analyzes the internal supervision and external supervision