| 如何规范中小企业的令针工作 |
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| 引用本文： | 银样军. 如何规范中小企业的令针工作[J]. 长沙民政职业技术学院学报, 2003, 10(1): 80-82 |
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| 作者姓名： | 银样军 |
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| 作者单位： | 长沙民政职业技术学院 湖南长沙410004 |
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| 摘 要： | 目前我国中小企业的数量占全部企业数量的99％，而其会计基础工作薄弱，无账册、乱设账、做假账的现象较为普遍。作者在文中提出可以通过建立健全法律、法规、严格中小企业内部管理、强化外部监督和推广代理记账制度等措施来规范中小企业的会计工作。
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| 关 键 词： | 中小企业 会计工作 企业管理 会计核算 会计制度 监督 |
| 文章编号： | 1671-5136(2003)01-0080-03 |
| 修稿时间： | 2002-11-08 |
The way to Standardize the Accountan cy in Middle and Small Enterprises |
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| YIN Yang-jun. The way to Standardize the Accountan cy in Middle and Small Enterprises[J]. Journal of Changsha Social Work College, 2003, 10(1): 80-82 |
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| Authors: | YIN Yang-jun |
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| Abstract: | Occupying 99% of the whole enterprises of China,the fundamental accoun ting of the middle small-size enterprises is rather weak at present .The phenome non of lacking accounting book,randomly abusing ac counting,fabricating fake acco unting can be found everywhere.Then how to st andardize their accounting?Here to I just put forward some countermeasures to il lustrate how to solve these problem s by establishing amplifying some relative laws regulations,such as stiffening t he inner management,strengthening the external Surveill ance as well as advocating the system of Accounting Agent so on. |
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| Keywords: | standardize middle small-size ent erprises accounting countermeasure. |
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