会计财务管理-中小企业会计规范化问题研究.docVIP

中小企业会计规范化问题研究—以恒瑞橡胶橡塑有限公司为例 摘要 随着社会的进步和经济的发展，会计基础工作面临的经营管理环境、法律环境、信息技术环境都发生了深刻的变化。经济环境对会计的影响历来是重大而深远的，它不但影响到我国的会计模式、会计方法，而且不断地推动我国的会计理论和会计实务的变化和发展。这需要我们时刻适应经济环境的变化，逐渐完善会计基础，由于我国的市场经济体制仍然存在不少问题，这对会计基础管理工作提出了更高的要求，本文主要以恒瑞橡胶公司为例，分析其内部管理体系存在的问题，例如组织机构设置不合理、控制活动缺乏有效性、缺乏有效的监督机制等问题，在发现问题的基础上，结合相关学者研究和所学知识，有针对性的从完善会计内部控制体系、合理设置组织结构，明确职责、建立健全控制活动、建立相对独立的监控层次等方面提出建议，以期促进该公司的会计工作与规范化。 关键词：中小企业，会计规范化，现状 PAGE II PAGE II Abstract With the social progress and economic development, the basic accounting work faces the management environment, legal environment, information technology environment has undergone profound changes. The impact of economic environment on accounting is always significant and far-reaching. It not only affects the accounting model and accounting methods in China, but also constantly promotes the change and development of accounting theory and accounting practice in China. Therefore, we should further improve the basic accounting work according to the changes in the economic environment, adapt to the needs of socialist economic development and change, and provide basic information and services for the normal operation of economic life. However, Chinas market economic system is not perfect, new problems and new situations emerge in an endless stream. The complexity of economic phenomena requires accounting basic work to enrich more contents, record and report different economic phenomena, and provide useful information for macroeconomic management and microeconomic management. This article mainly hengrui rubber and plastic co., LTD., as the research object, the study found that the company exists internal accounting control system is imperfect, organization setup is not reasonable, lack of validity control activities, such problems as lack of effective supervision mechanism, on the basis of the found problems, combined with related academic research and knowledge, targeted from improving the internal accounting control system, setting up reasonable or