| 浅谈小企业会计制度的建设 |
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| 引用本文： | 刘长涛,刘长军.浅谈小企业会计制度的建设[J].物流科技,2005,28(9):113-116. |
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| 作者姓名： | 刘长涛 刘长军 |
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| 作者单位： | 1. 湖南民族职业学院,湖南,岳阳,414000
2. 湖南化工职业技术学院,湖南,株洲,412004 |
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| 摘 要： | 通过对小企业的特点进行分析后．总结出了小企业会计制度建设的意义和小企业会计制度的特点．进而将小企业会计制度和以前的会计制度进行对比．从它们之间的差异、整合、衔接关系等方面进行了比较．得出制定小企业会计制度应遵循的一般原则。同时就小企业会计制度建设存在的问题作出了比较圆满的解答。
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| 关 键 词： | 小企业会计制度 建设 会计制制 |
| 文章编号： | 1002-3100（2005）09-0113-04 |
| 收稿时间： | 2005-04-08 |
| 修稿时间： | 2005年4月8日 |
Discussion on Small Enterprise Construction of Accounting System |
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| LIU Chang-tao,LIU Chang-jun.Discussion on Small Enterprise Construction of Accounting System[J].Logistics Management,2005,28(9):113-116. |
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| Authors: | LIU Chang-tao LIU Chang-jun |
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| Abstract: | Go on and after analysing, summarize small enterprise accounting meaning and small enterprise characteristic of accounting system of institutional improvement through characteristic in small enterprise, and then compare the accounting system of small enterprise and accounting system in the past with, difference, merger, linking up relation, etc. respect to compare from them, draw and make the general principle that the accounting system of small enterprise should be followed. Make comparisons the satisfactory answer on the question that the accounting institutional improvement of small enterprise exists at the stone time. |
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| Keywords: | accounting system of small enterprise construction accounting system |
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