| 如何规范中小企业会计核算工作 |
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| 引用本文： | 田贵华,高永琼,王志清.如何规范中小企业会计核算工作[J].西昌学院学报(自然科学版),2001(4). |
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| 作者姓名： | 田贵华 高永琼 王志清 |
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| 作者单位： | 西昌农业高等专科学校，西昌农业高等专科学校，西昌农业高等专科学校 四川西昌 615013，四川西昌 615013，四川西昌 615013 |
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| 摘 要： | 随着我国现代企业制度的逐步确立和企业财务制度改革的实施,我国企业的理财自主权正逐步落实,但一些企业特别是中小企业因生产规模小、资金短缺、技术水平落后、财务会计信息失真、内部控制制度执行不力等诸多因素导致企业管理水平不高,经济效益低下,制约了企业的长远发展。本文就从为什么及如何规范中小企业会计核算工作这两方面进行了深入地分析探讨。
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| 关 键 词： | 规范 企业 核算 |
Standardizing Accounting in Medium-and Small-Sized Enterprises |
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| Tian Gui-hua,Gao Yong-qiong,Wang Zhi-qing Xichang Agricultural College,Xichang,Sichuan.Standardizing Accounting in Medium-and Small-Sized Enterprises[J].Journal of Xichang College,2001(4). |
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| Authors: | Tian Gui-hua Gao Yong-qiong Wang Zhi-qing Xichang Agricultural College Xichang Sichuan |
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| Institution: | Tian Gui-hua,Gao Yong-qiong,Wang Zhi-qing Xichang Agricultural College,Xichang,Sichuan,615013 |
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| Abstract: | With the gradual establishment of modem enterprise system and the implementation of reforming financial systems in enterprises in China,independent financing is being carried out.But some enterprises, especially medium-and small-sized enterprises,are suffering from low administrative ability and economic benefits,because they are small-scaled,short of capital,backward in technology,distorted information of financial accounting,and low level of internal administration.Thus,we discussed why and how to standardize accounting in medium-and small-sized enterprises. |
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| Keywords: | Standardization Enterprise Accountant Accounting |
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