中小企业内部会计控制及其会计制度建设的思考

中小企业目前已经成为中国经济发展的生力军,但是中小企业在发展中存在不少问题。对我国的中小企业作了界定,指出了中小企业内部会计制度中存在的缺陷,是影响其发展的重要因素。从理论和现实的不同角度提出建立中小企业会计制度的依据,针对建立中小企业会计制度时要注意的问题提出了自已的观点,强调了中小企业会计制度的灵活性、标准化和可操作性。

On Internal Accountaney Control of Small And Middle- sized Business Enierprises and Considering of Accounting Systern about Them

Now the medium - sized and small - sized business enterprise becomes the majn power that developing economies of China . But there are a few problem in the developments of medium - sized and small - sized business enterprise. This text firstly dcfi-nites the small and medium - sized business of our country's and point out the defection existing of the internal accounting system in the small and medium - sized business is the important factor that influence its development. The basis of establishing accounting system on the medium- sized business enterprise accounting system, bringing up the own standpoint. And it emphasized the flexibility and standardization and maneuverability of accounting syslem on the medium - sized and small - sized business enterprise.