往届学生自本论文 吴雪艳 中小企业内部会计控制制度建设.docVIP

学校代码：10484 学 号：010410102606 河南财经政法大学 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：中小企业内部会计控制制度建设 专业名称：会计学 工作单位：郑州科技学院 作者姓名：吴雪艳 联系方式：450064、河南省郑州市二七区马寨经济开发区郑州科技学院中小企业内部会计控制制度建设 摘 要 目前中小企业已经成为我国经济发展的一支重要力量，在我国国民经济中占有举足轻重的地位，中小企业的健康发展有利于确保国民经济稳定增长，但是在中小企业的发展中仍然存在着不少的问题，许多中小企业内部会计控制制度不健全，会计基础工作薄弱，致使账目混乱，财产账实不符，会计信息失真等现象。从规模上考虑也不难发现中小企业受其经营规模、财力、人力、经验等因素的限制。一般情况下，企业组织体系通常采用垂直管理模式，管理跨度小、幅度窄，尤其是内部会计控制制度不健全，岗位设置、职责划分交叉重叠等现象严重，对中小企业的持续经营和健康发展颇有影响。中小企业规模比较小，企业管理人手不多，受财力、人力等条件的限制中小企业的经营管理者为了减少成本的开支，很少聘用高素质的会计人才，有相当部分的企业聘请兼职会计，这也是企业会计内部控制薄弱的最基本原ABSTRACT Now small and medium enterprises have become an important force for economic development in China, Occupies a pivotal position in Chinas national economy, the healthy development of small and medium enterprises to ensure steady growth of the national economy, but there are still many problems in the development of SMEs, Many SMEs internal accounting control system is inadequate and weak accounting basis, resulting in confused account property account does not match the real, the distortion of accounting information and so on. Size considering it is not difficult to find the small and medium enterprises of their scale of operation, financial and human resources, experience and other factors limit. Under normal circumstances, usually uses the vertical management made of enterprise organization system management of long-span of small, narrow, especially the internal accounting control system is inadequate and Division of jobs, responsibilities overlap phenomena such as severe, on sustainable business and important for the healthy development of SMEs. Small and medium enterprises because of the relatively small size enterprise management staff small, limited by conditions such as financial, human and, therefore, managers of SMEs in order to reduce the cost of the expenditure, few employ high-quality accounting talents, a considerable proportion of enterprises employing part