摘要
分析了中小民营企业经营管理对会计工作的要求以及现阶段存在的会计不够规范的系列问题,从会计核算主体、会计制度建设、会计基础工作和内部会计控制等方面提出了健全和规范中小民营企业会计制度、促进其健康有序的发展的建议。
Small and medium-sized enterprises are playing an important role in promoting the development of our national economy and keeping the social stability etc. Study on the accounting question of small and medium-sized enterprises, has important meaning to promoting health of small and medium-sized enterprises. This paper analyses some questions in accounting, from the accounting entity, system construction, and the basic Work of accounting, put forward suggestion to standardize the accounting and management of the SME.
出处
《科技创业月刊》
2007年第1期77-78,共2页
Journal of Entrepreneurship in Science & Technology
