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随着市场经济制度的不断完善,中小型企业在我国的经济发展过程中起到了越来越重要的作用。与国有企业和大型企业相比,中小企业有其自身的优势和劣势。通常来说,中小企业受到自身规模的限制,内部管理结构不够完善,业务形式单一,管理水平较低,有其是在会计规范管理方面,存在主体不清,基础不扎实,漏洞较多的问题。本文针对这些问题,对其原因和解决措施进行了一定的分析和总结。
With the constant improvement of the market economy system, small and medium-sized enterprises have played an increasingly important role in the economic development of our country. Compared with state-owned enterprises and large enterprises, SMEs have their own advantages and disadvantages. Generally speaking, small and medium-sized enterprises are limited by their own scale, the internal management structure is not perfect, the business forms are single, and the management level is low. There are some problems in accounting standard management, such as unclear subject, not solid foundation and more loopholes . In view of these problems, this paper analyzes and summarizes the reasons and solutions.