中小企业会计监管的法律体系研究

The Study of Legal System of Accounting Regulation in Small and Medium-sized Enterprises

会计法律为中小企业会计活动提供了强制性的规范。要保证中小企业会计活动的正常开展,最有效的途径则是依靠法律。本文针对目前我国会计监管存在的政府监管分散、社会监管乏力、内部监管薄弱问题及中小企业会计法律建设的现状,结合中小企业的具体特点,提出具体的建议及措施,以加强对中小企业会计监管的法律建设,进一步完善中小企业会计监管的法律体系。

The accounting law has offered the mandatory norm for accounting activity of small and medium-sized enterprises. In order to guarantee the accounting normal development of small and medium-sized enterprises, we have to depend on the accounting law. This is the quickest and also the most effective way. This text directs against the question that exist in accounting regulation and current situation of accounting law construction of small and medium-sized enterprises, put forward concrete suggestions and measures.