浅议中小矿业企业会计规范化问题

本文从中小矿业企业的特点入手 ,针对目前中小矿业企业会计核算存在的问题 ,从会计核算主体、会计基础工作、经济业务发生的原始凭证、管理制度的缺失等方面进行了深入分析 ;以此为基础 ,对中小矿业企业会计规范化问题进行了较为详细的阐述 ;提出了自己的见解和建议

Discussion on Accounting Standardization in Medium and Small Mining Enterprises

The paper starts with the characteristics of medium and small mining enterprises and penetrates into several aspects such as, the main body of business accounting, the basic work of accountant, the original receipt for the occurrence of economic operation, the deficiency of management system and so on. On the basis of the above analysis, the author expatiates the problem of accounting standardization in medium and small mining enterprises and shows some opinions and proposals.