《小企业会计制度》执行情况分析及对策

本文通过对六个省891户小企业执行《小企业会计制度》情况的调查,发现小企业财会人才匮乏、税收征管方式不合理、相关部门督导不力和会计服务不到位,以及制度本身的不完善等,是导致《小企业会计制度》实施情况不乐观的主要原因。只有切实提高小企业会计从业人员的整体素质,加大外部监督力度,尽快修订完善《小企业会计制度》,才能保证《小企业会计制度》发挥其应有的作用。

Analysis and Countermeasures on Implementation of Small Corporation Accounting System

Based on the investigation on implementation of Small Corporation Accounting System among 891 small corporations of 6 provinces, this article analyzed several factors,which resulted in bad implementation of the System. Only when the quality of all employees is advanced indeed,the supervising outside is enhanced, and the Small Corporation accounting system is revised, the System can be sure to exert its own functions.