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目前我国小企业数量众多,发展很快,一部分小企业不断发展成长起来,逐步成为中、大型企业。但现阶段一些小企业,企业财务管理和会计核算比较混乱,会计监督发挥不了应有的作用,加强小企业会计监督成为当前热门话题。本文从影响小企业会计监督的外部原因和内部原因出发,分析影响小企业会计监督的原因,就如何解决这些问题,如何强化小企业会计监督,发表一点自己的看法。
At present, there are many small enterprises in our country with rapid development. Some small enterprises continue to grow and develop and become medium and large enterprises gradually. However, at this stage, some small enterprises, enterprises, financial management and accounting are more chaotic, accounting oversight can not play its due role in strengthening accounting supervision of small enterprises has become a hot topic. Based on the external and internal reasons that affect the accounting supervision of small enterprises, this article analyzes the reasons that affect the accounting supervision of small enterprises. On how to solve these problems, how to strengthen the accounting supervision of small enterprises and express my own views.