中小企业会计核算问题探讨.docVIP

摘 要 随着经济社会的不断进步,财务会计在企业中的地位也在不断的提升，会计改革也在不断地进行，各项制度也在不断的完善。中小企业会计核算经过改革取得了很大的进步,但不足的是, 中小企业会计核算存在着原始凭证失真、财务账目管理混乱、编造虚假的财务会计报表以及将费用资本化来调节利润等问题。本文首先介绍了中小企业会计核算过程中存在的问题，然后在此基础上进一步分析了问题的原因，例如经济利益和经营业绩的驱使、会计法规制度的尚未健全以及会计人员的职业素质不高等，最后提出了完善中小企业会计核算问题的对策与建议，以此来促进我国中小企业会计核算的健康发展。 关键词：中小企业；会计核算；问题；探讨 ABSTRACT Along with the advance of economic and social, financial and accounting in the enterprise has been in the position of ascension, accounting is in constant reform, the system has been perfect. Small and medium-sized enterprise accounting after reform has made great progress, but is not enough, there is a primitive evidence for small and medium-sized enterprises accounting distortion, financial accounts management chaos, fabricating false financial and accounting reports and will cost capitalization to regulate profits. This article first introduced the small and medium-sized enterprise accounting problems that exist in the process, and then on the basis of further analyses the causes of the problems, such as economic interests and performance driven, accounting regulations system is not yet perfect, and accounting personnels professional quality is not high, finally puts forward the countermeasures and Suggestions to perfect the small and medium-sized enterprise accounting problems, in order to promote the healthy development of small and medium-sized enterprise accounting in our country. Keywords：Small and Medium-sized Enterprises; Accounting; Problem; Dscussion 目 录 TOC \o 1-3 \h \z \u 第一章 中小企业会计核算问题的主要表现和影响 2 1.1中小企业会计核算问题的主要表现 2 1.1.1原始凭证失真 2 1.1.2财务账目管理混乱 2 1.1.3编造虚假的财务会计报表 2 1.1.4将费用资本化来调节利润 3 1.2中小企业会计核算问题所带来的影响 3 1.2.1为腐败提供机会 3 1.2.2使得大量国家税收和资产流失 3 1.2.3资产账实不配套 3 1.2.4有损会计队伍自身形象 4 第二章 中小企业会计核算存在问题的原因 5 2.1经济利益和经营业绩的驱使 5 2.1.1出于业绩考核的目的 5 2.1.2为逃避税收 5 2.2会计法规制度的尚未健全 5 2.2.1会计法规制度不完善 5 2.2.2缺乏相应的监管制度 6 2.3会计人员的职业素质不高 6 2.2.1会计人员的技术水平较低 6 2.2.2会计人员的思想素质不高 7 第三章 个案分析——以南京瑞欧机械制造有限公司的会计核算为例 8 3.1瑞欧企业的会计核算现状 8 3.