浅析我国小型民营企业会计监督的现状及对策

Present Situations and Strategies on Accounting Supervision of Small Private Enterprises in China

当前,我国小型民企管理者会计管理意识落后,小型民营企业内部审计制度、稽核制度、定额管理制度、计量验收制度、财务清查制度、成本核算制度、财务收支审批制度等基本制度残缺不全。加强小型民营企业会计监督,应提高对会计监督的认识,加强内外部会计监督制度建设,进一步强化小型民营企业会计核算的规范化。

Now for some small private enterprises in China,the managers＇ accounting awareness is out of date,and the basic system is incomplete,i.e.internal auditing system,quota management system,measurement and inspection system,financial inventory system,cost accounting system,financial revenue and expenditure approval system.Therefore,the small private enterprises should improve their recognition on accounting supervision and system construction on internal and external accounting supervision,and increase their accounting standard.