中小企业内部会计控制及其会计制度建设

On Internal Accountancy Control and Accounting System of Small and Medium-sized Enterprises

现在中小企业已经成为我国经济发展的一支重要力量 ,但是在中小企业的发展中存在着不少的问题 ,首先要界定我国的中小企业 ,找出中小企业内部会计控制中存在的缺陷 ,因为这是影响中小企业发展的重要因素。所以要解决中小企业中内部会计控制问题的关键是建立中小企业会计制度 ,并且在建立中小企业会计制度时要注意的重点问题 ,是中小企业发展中的灵活性和会计制度的标准化问题。

Now medium-sized and small-sized enterprise become the main forces of developing Chinese economy.But there are a few problems in the developments of medium-sized and small-sized enterprises.By defining the small and medium-sized business the paper points out the defects of internal accounting system affecting their development.So wether these problems can be solved is decided by the establishment of proper accounting system.The paper also discuess the issues of the flexible development of small and medium-sized enterprises and accounting system standardization.