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摘 要
隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，各種小企業(yè)已經(jīng)成為社會(huì)經(jīng)濟(jì)發(fā)展的重要組成部分，它們?cè)诖龠M(jìn)市場(chǎng)競(jìng)爭(zhēng)，安置失業(yè)人員，增加就業(yè)機(jī)會(huì)，減輕就業(yè)壓力，方便群眾生活，推進(jìn)技術(shù)創(chuàng)新，推動(dòng)國(guó)民經(jīng)濟(jì)發(fā)展和保持社會(huì)穩(wěn)定等方面發(fā)揮著重要作用。但由于小企業(yè)會(huì)計(jì)核算中存在的問(wèn)題，在很大程度上影響了小企業(yè)的經(jīng)濟(jì)效益，阻礙了小企業(yè)的發(fā)展壯大，甚至影響到我國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展。
本文以xx國(guó)寶管理有限公司會(huì)計(jì)核算中存在的問(wèn)題為研究背景，首先，闡述了小企業(yè)會(huì)計(jì)的基本理論和會(huì)計(jì)核算的程序與方法，以獲得本文的理論基礎(chǔ)。其次，對(duì)xx公司在會(huì)計(jì)核算中存在的問(wèn)題，如會(huì)計(jì)基礎(chǔ)薄弱，電算化水平不高，內(nèi)部控制制度不健全等進(jìn)行了細(xì)致的分析。最后，針對(duì)其中的問(wèn)題提出了一些改善企業(yè)內(nèi)部控制制度，提高會(huì)計(jì)人員業(yè)務(wù)能力及電算化水平等應(yīng)對(duì)措施，以完善xx公司的會(huì)計(jì)核算，從而增強(qiáng)企業(yè)的競(jìng)爭(zhēng)力，使企業(yè)能夠更加健康快速的發(fā)展。


關(guān)鍵詞 小企業(yè) 會(huì)計(jì)核算 內(nèi)部控制
Abstract
With the continuous development of the socialist market economy, all kinds of small enterprises have become important part of social and economic development, their promotion of market competition, placement of unemployment, increasing employment opportunities, reduce the employment pressure, to facilitate people's life, promote technological innovation, promote economic development and maintaining social stability plays an important role. However, small business accounting problems has greatly affected the economic benefits of small businesses and hinders the development and expansion of small businesses, and even affects the development of national economy.
In this paper, Xinghai Management Limited David accounting problems for the research background, first of all, explained the basic theory of small business accounting and accounting procedures and methods to obtain the theoretical basis for this article. Secondly, Xinghai exist in accounting issues, such as accounting foundation is weak, low level of computerization, internal control system is not perfect and so were the detailed analysis. Finally, one of the issues for a number of improved internal control system, improve accounting personnel and other operational capacity and the computerization level of response measures to improve the Xinghai's accounting , thereby enhancing the competitiveness of enterprises, enables organizations to develop more smoothly.


Keywords small business accounting internal control



目 錄
摘 要 I
Abstract II

第1章 緒論 1
1.1選題背景 1
1.2研究現(xiàn)狀 2
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 3
1.3論文研究目的、意義及方法 4
1.3.1研究的目的 4
1.3.2研究的意義 4
1.3.3研究的方法 5
第2章 小企業(yè)會(huì)計(jì)核算概述 6
2.1小企業(yè)會(huì)計(jì)基本理論 6
2.1.1小企業(yè)的現(xiàn)狀 6
2.1.2小企業(yè)的界定 7
2.2小企業(yè)會(huì)計(jì)核算的程序與方法 8
2.2.1小企業(yè)會(huì)計(jì)核算的程序 8
2.2.2小企業(yè)會(huì)計(jì)核算方法 10
第3章 xx公司現(xiàn)狀 12
3.1公司概況 12
3.2xx公司會(huì)計(jì)基礎(chǔ)工作基本情況 12
3.2.1會(huì)計(jì)核算工作 12
3.2.2會(huì)計(jì)監(jiān)督 13
第4章 xx公司會(huì)計(jì)核算中存在的問(wèn)題 14
4.1 會(huì)計(jì)基礎(chǔ)工作薄弱 14
4.1.1會(huì)計(jì)核算主體界限不清 14
4.1.2會(huì)計(jì)機(jī)構(gòu)設(shè)置不夠規(guī)范、人員配備不夠合理 14
4.1.3建賬不甚規(guī)范 15
4.1.4會(huì)計(jì)資料管理不夠合理 15
4.2電算化水平不高 15
4.3企業(yè)會(huì)計(jì)人員能力有待進(jìn)一步提高 16
4.4會(huì)計(jì)憑證取得及管理不規(guī)范 17
4.5內(nèi)部控制不夠完善 17
第5章 完善xx公司問(wèn)題的對(duì)策 19
5.1建立健全內(nèi)部控制制度 19
5.1.1構(gòu)建內(nèi)部控制制度應(yīng)遵循的原則 19
5.1.2 健全xx公司內(nèi)部控制 20
5.2運(yùn)用現(xiàn)代化手段，提高電算化水平 22
5.3提高會(huì)計(jì)人員的綜合素質(zhì)能力 23
5.3.1聘用合格的會(huì)計(jì)人員 23
5.3.2做好會(huì)計(jì)人員繼續(xù)教育工作 23
5.4 加強(qiáng)外部監(jiān)督和規(guī)范化建設(shè) 24
5.4.1利用國(guó)家監(jiān)督 25
5.4.2利用社會(huì)監(jiān)督 25

結(jié)論 27
致謝 28
參考文獻(xiàn) 29