论中小企业会计目标.doc

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报名序号:436

河北省高等教育自学考试

毕业论文

专业:会计

地市:秦皇岛

工作单位:河北建材职业技术学院

论文题目:论中小企业会计目标

作者:赵瑞祥

指导教师:戎来

完成日期:2016年3月14日

目录

摘要·····································································1

关键词···································································1

1我国中小企业会计目标的构建·········································2

1.1会计目标设定原则······················································2

1.1.1面向用户，着眼需求···············································2

1.1.2立足实践，认识自身····················································2

1.1.3环境相适，目标合理···················································2

1.1.4设定的目标要明确····················································2

2会计的作用·····························································2

2.1改变了会计数据处理方式···············································3

3中小企业实现会计基本目标过程中存在的问题·······························3

3.2会计监督工作不完善···················································3

3.3会计信息诚信度低····················································4

3.4会计人员职业道德素质失范·············································4

4加快实现中小企业会计基本目标的途径······································5

4.1加强会计基础工作的规范整体化········································5

4.2完善内部会计控制制度················································5

4.3建立会计诚信档案和加强内部信息监督··································5

4.4加强从业人员的道德法律监管··········································5

5结语····································································6

自己说了算，想怎样做账就怎样做账。当然，他们也不会重视会计工作人员对其业务的学习以及促使其工作人员跟上会计知识更新换代的步伐。因此，致使一些会计工作人员对其自身工作也不重视，从而使得会计工作的各个环节明显不符合会计工作的基本程序和一些相关的法律法规，进而导致社会对会计工作质量的认可度和其企业内部有效进行财务管理水平大打折扣。例如，会计人员屈从压力，被动做假会计人员是企业的一员，其经济利益直接由单位所掌握和决定，有时存在难以违背本单位领导意志，违背会计法规进行财务核算，坚持原则的能力弱化，造成不良影响。会计人员业务不精，基础工作规范无从谈起企业会计人员素质高低不同，有的员工不思进取，学识水平一直停滞不前，导致业务不精，而现代企业会计知识处于更新状态，而有的员工还是老思想，老方法。致使企业的会计基础工作做的已不符合新规定的要求，基础工作规范也无从谈起

3.2会计监督工作不完善

内部控制制度混乱，内部监督形同虚设。会计从业人员素质偏低，导致会计信息失真。会计信息是会计