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Analysis and suggestion on the problems of accounting in small-and-medium-sized enterprises
Author(s): 
Pages: 74-76,80
Year: Issue:  5
Journal: Xinjiang State Farms Economy

Keyword:  中小企业货币资金内部控制财会电算化;
Abstract: 中小企业在社会经济发展中发挥着重要的作用,但也暴露出一些问题,特别是会计核算中货币资金缺乏内部控制、财会电算化实施困难和未能全面执行新制度等已经给企业的发展带来了较多负面的影响.对于这些问题我们可以相应的从建立货币资金内部控制制度、加强检查监督制度的执行力度、推进会计电算化实施、提高人员素质,全面贯彻新的会计制度等方面来不断规范中小企业的会计核算行为.
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