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摘 要：近年来，随着我国社会主义经济发展，中小企业在国民经济中占有重要地位。然而随着市场经济竞争日趋激烈，中小企业的发展面临着问题和难题，属于市场竞争中的弱势群体。随之，中小企业会计工作的薄弱环节也得以暴露，因此加强中小企业的会计监督就显得尤为重要。通过加强会计监督，提高中小企业管理经营水平，促进中小企业向规模化、集约化、产业化制度的转变，引领其健康有序的发展。基于此，本文从介绍会计监督体系的概述入手，通过对中小企业会计监督现状及问题研究与探讨，针对性地提出一些加强和完善中小企业会计监督的对策建议。56758
毕业论文关键词：中小企业，会计监督，研究与探讨
Abstract: In recent years, with the development of economy in China, the small and medium-sized enterprise occupies an important position in the national economy.However, with the development of market economy, competition is becoming increasingly fierce, the development of small and medium-sized enterprises are faced with problems and difficulties, which belongs to the vulnerable groups in the market competition. Subsequently, the weak link of accounting work of small and medium-sized enterprises will be exposed, so it is very important to strengthen the accounting supervision of small and medium sized enterprises. By strengthening the accounting supervision, improve the management level of small and medium-sized enterprises, promote the small and medium-sized enterprises to large-scale, intensive, industrialization system, to guide the healthy and orderly development. Based on this, this paper presents an overview of the accounting supervision system form the start, through to the small and medium-sized enterprise and Study on the current situation and problems of accounting supervision, and puts forward some countermeasures to strengthen and perfect the small and medium-sized enterprise accounting supervision.
Keywords:Small and medium-sized enterprises, accounting supervision,research and discussion.
目 录
1 引言 4
2 中小企业会计监督的理论概述 4
2.1 中小企业的概念 4
2.2 会计监督的含义 4
2.2 会计监督的内容 4
2.3 会计监督的特点 4
3 建立健全中小企业会计监督的必要性 5
3.1 是完善社会主义市场的客观要求 5
3.2 是规范会计工作的需要 5
4 中小企业会计监督现状 5
4.1 国家法律约束机制不健全 5
4.2 内部管理体制不完善 6
4.3 相关职能部门监督不力 6
4.4 会计从业人员意识薄弱 6
5 中小企业会计监督存在的问题 6
5.1 企业内部监督存在的问题 6
5.1.1 会计基础工作薄弱 6
5.1.2 会计核算不规范，会计资料不真实 7
5.1.3 内部审计监督、控制制度弱化 7
5.1.4 偷漏税、造假现象的存在 7
5.2 企业外部监督存在的问题