加强中小企业财务管理的对策

在我国向市场经济转轨过程中,出现很多会计信息失真的情况,会计监督存在着严重的问题,要加强和完善会计监督职能,必须从加强法律体系建设、建立健全企业内部会计监督机制、加强单位领导人的监督责任、加强外部监督、培养高素质的会计人才等几方面着手。

The strategy of strengthening financial management in small and medium-sized enterprises

In the process of China’s transition to a market economy, a lot of distortion of accounting information are existent, the accounting supervision exists a serious problem. For strengthening and impro- ving the accounting supervision functions, it is necessary to strengthen the construction of legal system, to establish and improve the internal accounting supervision mechanism, to enhance the leaders supervision responsibilities, to strengthen external supervision, to train high-quality accounting personnel, and so on.