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2001年新会计制度出台,使企业会计处理有了更明确可行的依据和指导,有利于我国企业会计处理的规范化。但新会计制度明确表明适用于中小企业以外的企业,中小企业会计制度有待以后制定。新会计制度不适用于中小企业的主要原因不外乎以下几点:中小企业规模小、职员少且往往一人身兼数职、会计岗位设置不健全、账务处理不规范、缺少完善的财务管理制度、难以和大企业一样配备完善的会计软、硬件设备,进行规范的要求较高的会计账务处理。因此,中小企业难以跟上迅速发展的经济形势和电算化会计处理的需要,同时由于资金筹措困难,难以配备足够的、称职的会计电算化人员,账务处理不规范、随意性强、容易导致虚假财务报告,从而影响中小企业的发展和我国整体经济水平的提高。毕竟,中小企业在我国多达
The introduction of the new accounting system in 2001 has made the accounting treatment of enterprises more explicit and feasible, which is in favor of the standardization of the accounting treatment of enterprises in China. However, the new accounting system clearly indicates that it applies to enterprises other than SMEs, and the accounting system for SMEs needs to be formulated later. The new accounting system does not apply to small and medium enterprises, the main reason is nothing more than the following: small and medium sized enterprises, small staff and often one person and several positions, the accounting position is not perfect, accounting treatment is not standardized, the lack of sound financial management System, it is difficult and big business as well equipped with sound accounting software and hardware equipment, to regulate the higher accounting and accounting services. Therefore, it is difficult for small and medium-sized enterprises to keep up with the rapid economic development and the need of computerized accounting treatment. At the same time, due to difficulties in fund raising, it is difficult for SMEs to be equipped with sufficient and competent accounting computerized staffs, Easily lead to false financial reports, thus affecting the development of SMEs and China’s overall economic improvement. After all, SMEs in our country up to