小企业会计制度设计

Accounting System Design in Small Enterprise

小企业一般指职工人数不足300人,销售额低于3000万元,资产总额低于4000万元的企业。这种企业生产经营规模较小、会计从业人员较少,在内部控制岗位设置和职责划分上容易产生重叠交叉现象,影响企业的经营和发展。因此,小企业应做到既遵循国家相关法律、法规、制度等原则,又结合小企业的自身特点,设计切实合理、可行的企业会计制度。

The small enterprise generally refers to the labor population in sufficient 300 people, and the sales volume is lower than 30 million Yuan, and the gross asset is lower than 40 million Yuan. The production the management are in a small scale in this kind of enterprise, so the accountant job holders are less. It is easy to produce overlaps phenomenon in the internal control the post establishment and the responsibility division, affecting the management and the development of the enterprise. Therefore, the mall business should follow national principle, such as correlation law, regulations, system and so on, and design practical and reasonable accounting system based on the characteristic of the small enterprise.