毕业论文—中小企业财务会计工作存在的问题及治理正文

-I-摘要改革开放以来，我国的中小企业得到了迅速的发展，为国家的经济建设做出了重要的贡献。目前，中小企业的地位和作用越来越被人们认识和重视，中小企业已经成为我国经济发展、市场繁荣和就业扩大的生力军。但是，由于外部环境和内部环境的缺陷，我国中小企业的发展受到严重制约，特别是企业的财务会计工作得不到应有的重视，不能发挥财务管理对企业资金的计划、运用和分配的功能，使得企业抵抗风险的能力较弱，企业寿命周期短、生存力不强。因此，笔者运用发展财务学、管理学、经济学等理论知识，对我国中小企业的财务会计工作进行深入分析，找出问题，并提出合理的改进建议。本文结构如下:首先对财务会计的定义、作用、理论体系以及我国中小企业的界定进行简要说明，为全文奠定理论基础；第二，分析中小企业财务会计工作存在的问题，并指出其产生的原因，最后提出对中小企业财务会计工作中存在问题的治理措施，从而帮助我国中小企业更快更好地发展。关键词：财务会计中小企业会计监督治理-II-SmallandMedium-sizedEnterpriseFinancialandAccountingWorkProblemsandGovernanceAbstractSince1978,China'ssmallandmedium-sizedenterpriseobtainedtherapiddevelopment,forthecountry'seconomicconstructionhasmadegreatcontribution.Atpresent,thesmallandmedium-sizedenterprisesthestatusandroleofmoreandmorerecognitionandattentionbypeople,smallandmedium-sizedenterprisehasbecomeChina'seconomicdevelopment,marketprosperityandemploymentexpansionofthepowerhouse.But,duetotheexternalenvironmentandinternalenvironmentofthedefects,thedevelopmentofsmallandmedium-sizedenterprisesinourcountryseverelyrestrict,especiallycorporatefinancialaccountingworkcannotgettheattentionitdeserves,can'tdisplayplan,useoffinancialmanagementofenterprisefundsanddistributionfunction,makestheenterprise'sabilitytoresistriskweak,enterpriselifecycleisshort,theviabilityisnotstrong.Therefore,theauthorusingthedevelopmentoffinance,management,economicsandothertheoryknowledge,toourcountrysmallandmedium-sizedenterprisefinancialandaccountingworkofin-depthanalysis,findoutproblems,andputforwardreasonableSuggestionsforimprovement.Thispaperstructureisasfollows:firstly,definition,functionandtheoryofthefinancialaccountingsystemandthedefinitionofsmallandmedium-sizedenterprisesinChinatocarryonthebriefdescription,laytheoreticalfoundationforthefulltext;Second,analyzestheexistingproblemsofsmallandmedium-sizedenterprisefinancialaccountingwork,andpointsoutthereasons,finallyputforwardtheproblemsofsmallandmedium-sizedenterprisefinancialandaccountingworkofthemanagementmeasures,tohelpsmallandmedium-sizedenterprisebetterandfasterdevelopmentinourcountry.Keywords:ThefinancialaccountingSmallandmedium-sizedenterprisesAccountingsupervisionGovernance-III-目录摘要............................................................................................................................................IAbstract......................................................................................................................................II1前言......................................................................................................................................11.1本研究的目的与意义...............................................................................................11.2国内外研究文献综述...............................................................................................11.3本研究的主要内容...................................................................................................22财务会计的相关理论综述..................................................................................................22.1财务会计的定义.......................................................................................................22.2财务会计的作用.......................................................................................................22.3财务会计的理论体系...............................................................................................32.4我国中小企业的界定...............................................................................................53中小企业财务会计工作中存在的问题及成因..................................................................53.1中小企业财务会计工作中存在的问题.................................................................53.2中小企业财务会计工作中问题的原因分析...........................................................74对中小企业财务会计工作中存在问题的治理措施..........................................................74.1明确财务会计的目标定位.......................................................................................74.2健全中小企业财务会计制度...................................................................................84.3提高财务会计人员素质...........................................................................................94.4加强中小企业财务会计监督.................................................................................104.5加强从业人员的法制教育.....................................................................................105结论.....................................................................................................................................11参考文献..................................................................................................................................12致谢.........................................................................................................................................13-1-1前言1.1本研究的目的与意义20世纪90年代以来，我国经济增长速度主要依赖于中小企业的发展。中小企业是中国经济改革的试验区，对我国从计划经济向市场经济转轨有促进作用。近年来，国家针对中小企业发展中面临的困难和问题出台了一系列重大方针政策，中小企业发展的外部环境不断改善。中小企业数量的快速增长，在促进市场竞争、推进技术、产品和管理创新、增加就业机会和保障社会稳定等方面发挥了不可替代的作用。近年来我国中小企业发展迅速，对经济增长的贡献越来越大。但是我国中小企业在财务会计工作方面还存在财务会计目标定位不明去，财务会计制度不健全，财务人员匮乏等问题，在一定程度上影响了中小企业的生存和发展。因此，解决中小企业财务会计工作存在的问题