关于中小企业经营管理决策的会计行为研究

Research Concerning Accounting Behaviors Of Management And Administration Decision In The Middle And Small—Sized Enterprises

改革开放以来我国经济迅速发展 ,中小企业以其自身的优势在促进市场竞争、增加就业机会、方便群众生活、推进技术创新、推动国民经济发展和保持社会稳定等方面发挥着越来越重要的作用。但由于其自身存在的问题和制约因素 ,导致其在整个会计层面出现问题 ,其中会计行为方面尤其突出 ,如企业的经营管理者和“会计人”都存在诸多的会计行为问题。因此 ,为了促进中小企业健康发展 ,必须从宏观层面和企业的微观层面入手 ,采取有力措施以规范中小企业的会计行为 。

Since the reform and multi-directional open policy, economy of our country has made considerable headway .Through giving full play to their advantages, the middle and small—sized enterprises play more and more important role in advancing market competition ,increasing the opportunities of employment, making things convenient for the people, carrying technological innovations a step forward, pushing on the development of national economy ,keeping the social stability and so on. But their restricted factors have also led to many serious problems in the aspect of accounting behaviors, such as the accounting behaviors of managers and 'accountants'. For the sake of the development of middle and small—sized enterprises ,we must take some powerful measures in macroscopic aspects(national rules and regulation etc.) and microscopic aspects(enterprises themselves) to make the companies' accounting behaviors conform to the standard.