中小企业会计核算存在的问题及对策.docxVIP

中小企业会计核算存在的问题及对策 摘 要 国家经济随着市场化的开放和发展不断地取得阶段性的成果，目前，受经济发展的影响和国家相关政策的支持，我国中小企业的数量的增长速度也不断地取得阶段性的快速增长，而且其中有不少中小企业的运营成果取得了巨大的收益，为国民经济的整体发展贡献了非常重要的作用。说到进步较快的中小企业，就不得不说他们的财务部门，说到财务部门就不能忽视会计核算对企业发展成果进行验收的过程，因为一个企业收益与否都离不开财务部门，而核算工作又是财务工作中确立企业发展态势方向的极为重要的一个步骤。本文运用会计学相关理论知识，采用理论结合法与文献资料法，对中小企业会计核算存在的问题及对策进行了研究，针对现在我国中小型企业在会计核算工作中出现的问题进行了逐条逐项进行分析，比如核算程序问题，做假账等问题。通过对这些问题进行论述，更好地了解这些问题并找到高效解决这些问题的一些建议措施，进一步帮助完善我国中小型企业在会计核算过程中的相关制度和提高其工作效率，从而推动企业和国家整体经济发展。 关键词：会计核算；中小企业；核算问题；规范核算 ABSTRACT National economy with the opening up and development of marketization phased achievements unceasingly, at present, under the influence of economic development and national policy support, the growth rate of the number of small and medium-sized enterprises in our country are also constantly achieved rapid growth stage, and there are a lot of small and medium-sized enterprises made great gains, results of operations for the overall development of the national economy had a very important role. Said to the rapid progress of small and medium-sized enterprises, they have to say that their financial department, when it comes to the financial department cant ignore the accounting confirm to the enterprise development process, because a corporate earnings or not cannot leave the financial sector, and accounting work is to establish the direction of enterprise development trend of financial work extremely important one step. In combination with accounting related theory knowledge, this paper USES the theory and the literature material law, for small and medium-sized enterprise accounting problems and countermeasures are studied, for now, our country small and medium-sized enterprises in the accounting work item by item has carried on the detailed analysis of the problems, such as accounting program problem, the problem such as this. Discussed on these problems, a better understanding of these problems and find some suggested measures to solve these problems efficiently, help further consummates our co