【正文】 2. Ministry of Finance, workcentric data processing subsystem。s SMEs, accounting supervision system design and concept (a) to promote the 本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 11 evolution of the accounting regulatory regime to improve the accounting regulatory policy, establish and perfect the supervision system of accounting for SMEs The accounting control system is connected to the creation and achievement of the objectives of accounting, accounting goals must rely on the appropriate accounting regulatory system. SME Accounting Oversight should be from internal accounting control, external accounting supervision and regulation of accounting information disclosure in three aspects. 1. Of internal accounting control is mainly aimed at SMEs in the internal control system, organizational system, incentive system to study the formation of internal accounting control and uses to build and implement an effective accounting control system and so on. 2. External accounting supervision refers to the small and medium enterprises from outside government regulation, social regulation and other forms of supervision from outside the enterprise. These include: Accounting Law, the state accounting system, accounting standards implementation。 both external institutional barriers, but also has its own management loopholes. (A) the external environment, China39。 second is obviously a wealth of materials on the market advertising stage, advertising on the marketable。會計(jì)監(jiān)管系統(tǒng)的組成由與會計(jì)監(jiān)管有關(guān)的業(yè)務(wù)應(yīng)用信息進(jìn)行系統(tǒng)集成，形成具有輔助決策支持的綜合性管理信息系統(tǒng)。會計(jì)監(jiān)管的現(xiàn)實(shí)目標(biāo)定位于如何能夠促使會計(jì)市場的各項(xiàng)功能得到最有效、最大限度的發(fā)揮。中小 企業(yè) 會計(jì)監(jiān)管應(yīng)該從內(nèi)部會計(jì)監(jiān)管、外部會計(jì)監(jiān)管和會計(jì)信息披露的監(jiān)管三個(gè)方面入手。 再從 中 國中小企業(yè)會計(jì)監(jiān)管的操作實(shí)踐來看。 （二）產(chǎn)權(quán)制度不健全 產(chǎn)權(quán)是信譽(yù)的基礎(chǔ)，因此 中 國中小企業(yè)追求長期利益的積極性可以歸結(jié)為產(chǎn)權(quán)問題。良好的信用關(guān)系是現(xiàn)階段企業(yè)正常經(jīng)營、國民經(jīng)濟(jì)健康運(yùn)行和經(jīng)濟(jì)體制改革進(jìn)一步推進(jìn)的基本保證。 （三）中小企業(yè)為社會化大生產(chǎn) 提供了必需的協(xié)作服務(wù) 中 國社會化大生產(chǎn)的基本特點(diǎn)是專業(yè)化協(xié)作，社會分工精細(xì)。 （一）中小企業(yè)是推動 中 國國民經(jīng)濟(jì)持續(xù)快速健康發(fā)展的重要力量 中小企業(yè)機(jī)制靈活，富于創(chuàng)新，參與那些大企業(yè)不愿涉足的 “ 多品種 ”“ 小批量 ” 和維修服務(wù)等領(lǐng)域，貼近市場，與人民群眾生活息息相關(guān)，是活躍市場的重要力量，也為國家提供了大量的稅源。 二、 中 國中小企業(yè)信用現(xiàn)狀 由于 中 國企業(yè)長期處在計(jì)劃經(jīng)濟(jì)體制下，普遍缺乏信用意識和信用道德觀念。 （一）外部環(huán)境不完善 中 國的政策體系、融資體系等主要以國有企業(yè)特別是國有大型企業(yè)為主要對象設(shè)計(jì)并實(shí)施的，沒有形成針對中小企業(yè)的政策法律體系，沒有針對中小企業(yè)特點(diǎn)的信貸和投資體系，更沒有專門為中小企業(yè)服務(wù)的融資體系。 （四）會計(jì)監(jiān)管弱化 中 國目前中小企業(yè)會計(jì)監(jiān)管處于監(jiān)管弱化狀態(tài)。目前 中 國的會計(jì)監(jiān)管部門的整體信息化程度不高，還沒有形成一套比較完善、通用性強(qiáng)、易于操作的監(jiān)管信息化操作系統(tǒng)。 （二）建立完善的監(jiān)管目標(biāo)評價(jià)體系 規(guī)范會計(jì)監(jiān)管的操作程序，增強(qiáng)會計(jì)監(jiān)管的有效性。二是加強(qiáng)會計(jì)國際監(jiān)管的協(xié)調(diào)與合作，不斷加強(qiáng)會計(jì)監(jiān)管的國際合作與政策協(xié)調(diào)，監(jiān)管者之間要建立起有效的信息共享機(jī)制，相互交流各自的會計(jì)監(jiān)管行為與經(jīng)驗(yàn)信息。s SMEs of the whole society about 75% of employment opportunities. (C) SME for the munity of largescale production of the necessary collaboration to serve the munity of largescale production of the basic characteristics of specialization and cooperation, social division of labor fine. Necessary requirement for the development of large enterprises to provide services to small and medium enterprises. , Small but excellent small and specialized small and medium enterprises the flexibility to organize production, collaboration services for large enterprises, medium, and small businesses and interdependent economic 本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 7 structure, maintaining social aggregate supply and aggregate demand balance. (D) small and medium enterprises play an important role in technological innovation for SMEs operating flexibility, making certain sectors of technology, innovation and application of appropriate research and development of SMEs, greatly reducing the science and technology into productive process. (E) the development of SMEs led to the building of small cities and towns with local economic characteristics of SMEs, there is a considerable portion is located in small cities and towns, absorbing a large number of private investment, promoting local economic development, led to the building of small cities and towns, also contributed to urban and rural residents in particular, local farmers welloff society. Second, China39。 without trust lead to herd effect, so many panies are both victims of bad faith, but also people doing harm. Third, China39。s current accounting regulatory mechanism is not perfect, in particular in: monitoring not yet been realized standardization and systematization, the lack of effective risk monitoring, assessment, early warning and prevention system, offsite supervision and onsite inspection is not to achieve effective integration of regulatory information is also have not been fully utilized and so on. This shows that the lack of unified planning, coordination, supervision of the main mode