中小企业财会工作薄弱的经济学解释

随着经济体制改革的深入,我国中小企业,特别是民营企业在国民经济中所占比重越来越大。但中小企业在发展过程中由于自身的缺陷导致了很多管理问题,其中财务工作不规范,财务工作被忽视等比较显著,主要原因在于管理人员不重视,财会人员素质不高,制度不完善。《小企业会计制度》虽然为中小企业的会计工作规范化提供了契机,但从其实行的情况看,效果并不理想。本文尝试用经济学的相关理论,对中小企业的财会工作薄弱的原因予以分析,探求其症结所在。

Economic Analysis on Weak Finance Accounting in SMSE

With the deepening of the reform of economic system,the proportion of SMSE,especially the private enterprises,is more and more in national economy.But the defects of SMSE lead to a lot of management problems,among which the nonstandard and the ignorance of financial accounting are more serious.The main reasons lie in the ignorance by the administrative staff,the low quality of accountants,and the imperfect system.Accounting System of Small Enterprises implemented on January 1,2005 offers the opportunity for standardization of accounting work in SMSE,but the result is unsatisfactory.This paper,through the theories of economics,tries to analyze the reasons.