中小企业会计监督

本科学年论文（设计）中小企业会计监督问题研究

系别会计系专业会计学

届别2017届班级法务会计班

学生姓名徐子翔学号**********

指导教师李震职称讲师

二O一六年六月

本科生学年论文（设计）诚信承诺书

学年论文评分标准及评审表

摘要

我国中小企业快速发展壮大，已成为国民经济重要组成部分。但由于会计监督存在内部监督弱化和外部监督不到位的问题，导致中小企业会计行为不规范、内容不真实，既危害社会经济秩序，又制约了自身健康快速发展。

本文主要研究了中小企业的会计监督问题。包括中小企业会计监督的概念界定、中小企业会计监督产生的原因，以及中小企业会计监督的改善对策。经过研究，中小企业的会计监督问题主要由内部监督和外部监督构成，而要改善这些问题，不仅需要中小企业内部自己的改进，同时也需要政府完善相关政策。本文的研究旨在发现并解决中小企业的会计监督问题，从而促进中小企业健康协调的快速发展。

【关键词】中小企业内部监督外部监督

Abstract

The rapid development and growth of China's small and medium enterprises has become an important part of the national economy. But due to the presence of accounting supervision and internal supervision and the weakening of external supervision is not in place, resulting in the small and medium-sized enterprise accounting behavior is not standard, the content is true, not only endanger the social and economic order, but also restricts the healthy and rapid development of its.

This article mainly studies the accounting supervision of small and medium-sized enterprises. Including the concept of small and medium sized enterprises accounting supervision, the reasons for the small and medium-sized enterprise accounting supervision, and the improvement of accounting supervision of small and medium enterprises. After the study, constituted mainly by the internal supervision and external supervision of small and medium-sized enterprises accounting supervision, and to improve these problems, not only need to their improvement within the small and medium-sized enterprises, at the same time, the government also needs to improve the relevant policies. The purpose of this paper is to find and solve the problems of accounting supervision in small and medium sized enterprises, so as to promote the rapid development of SME health coordination.

[Key words] Minor Enterprises Internal Oversight External oversight

目录

摘要 ............................................................................................................................................ I Abstract ....................................................................................................................................... I I 1 绪论. (1)

2中小企业会计监督概念界定及相关理论 (2)

2.1中小企业的概念 (2)

2.1.1中小企业的概念 (2)

2.1.2中小企业的特点 (2)

2.2会计监督的内涵分析 (2)

2.3中小企业会计监督的相关理论 (3)

2.3.1中小企业会计监督的主体和对象 (3)

2.3.2中小企业会计监督的方法 (3)

2.3.3中小企业会计监督的功效 (3)

3中小企业会计监督问题产生的原因 (4)

3.1内部因素 (4)

3.1.1会计基础工作薄弱 (4)

3.1.2缺乏良好的会计监督环境 (5)

3.1.3缺少内部审计机构 (5)

3.2外部因素 (5)

3.2.1缺乏有效的外部监督手段 (5)

3.2.2没有良好的外部监督环境 (6)

4中小企业会计监督的改善对策 (7)

4.1加强企业内部会计制度建设 (7)

4.1.1营造良好氛围，增强监督意识 (7)

4.1.2建立健全企业内部控制制度 (7)

4.1.3强化内部监督 (7)

4.2强化政府监督和完善社会监督，加强中小企业会计监督 (8)

4.2.1完善相应的会计法律体系 (8)

4.2.2加强外部会计监督 (8)

5结束语 (10)