摘要
中小企业是我国经济的主要参与者,对我国经济发展具有极其重要的作用,近年来逐渐成为我国经济发展的重要增长点。但是,我国中小企业的会计核算现状明显跟不上企业发展的步伐,会计数据失真、核算主体不明确以及账务混乱等情况普遍存在,严重影响了我国中小企业的长期健康发展,形成了系统性经济风险。本文将从会计实务的角度分析上述问题产生的原因,并提出有针对性的对策意见。
Small and medium-sized enterprises are main participants in China's economy.They play an extremely important role in China's economic development.In recent years,SMEs have gradually become an important growth point of China's economic development.However,the accounting situation of SMEs in China can not keep up the pace of enterprise development,widespread accounting data distortion,accounting and accounting subject is not clear confusion,seriously affecting the long-term healthy development of China's small and medium-sized enterprises,formed a system of economic risk.This article will analyze the reasons for the above problems from the perspective of accounting practice and put forward some pertinent countermeasures.
出处
《吉林金融研究》
2018年第3期36-38,共3页
Journal of Jilin Financial Research
关键词
中小企业
会计核算
内部控制
外部监管
Small and Medium Enterprises
Accounting
Internal Control
External Supervision
