摘要
中小企业财务核算不规范状况的存在严重制约着企业的快速发展。本文对当前财务核算不规范现象的成因进行分析,进而来探讨我国中小企业财务核算规范化的对策。
The small and medium- sized enterprise 's financial accounting irregularities seriously restrict the rapid development of the enterprise. This paper analyzes the causes of the current financial accounting irregularities,and then discusses the countermeasures of China's small and medium- sized enterprise financial accounting standardization.
出处
《山西经济管理干部学院学报》
2015年第3期33-35,41,共4页
Journal of Shanxi Institute of Economic Management
关键词
中小企业
财务核算
规范化
Small and medium-sized enterprises
financial accounting
standardization