畢業(yè)論文---我國(guó)中小企業(yè)的會(huì)計(jì)規(guī)范化問(wèn)題的淺談-資料下載頁(yè)
2025-06-05 08:53本頁(yè)面
【正文】 要的方法和途徑，但也不能忽視企業(yè)自身的努力，會(huì)計(jì)規(guī)范化 工作只有在內(nèi)外共同努力下才能得以實(shí)現(xiàn)。 參考文獻(xiàn)： [1] 閻德玉 :《會(huì)計(jì)準(zhǔn)則制定模式的比較研究》，《會(huì)計(jì)研究》， 1999年 [2] 裘宗舜、韓洪靈 :《論高質(zhì)量會(huì)計(jì)準(zhǔn)則》，《上海會(huì)計(jì)》， 2021年第 11期 [3] 葛家澎《美國(guó)關(guān)于高質(zhì)量會(huì)計(jì)準(zhǔn)則的討論及其對(duì)我們的啟示》，《會(huì)計(jì)研究》， 1999年第 5期 [4] 葛家澎 ?！蛾P(guān)于高質(zhì)量會(huì)計(jì)準(zhǔn)則和財(cái)務(wù)報(bào)告改進(jìn)的新動(dòng)向》，《會(huì)計(jì)研究》， 2021年第 12期 [5] 葛家澎 :《關(guān)于高質(zhì)量會(huì)計(jì)準(zhǔn)則的幾個(gè)問(wèn)題》，《會(huì)計(jì)研究》， 2021年第 10期 [6] 裘宗舜、韓洪靈 :《會(huì)計(jì)準(zhǔn)則全球化的動(dòng)力與阻力》，《財(cái)務(wù)與會(huì)計(jì)》 2021年第 4期 [7] 吳保民 :《美國(guó)會(huì)計(jì)準(zhǔn)則制定歷史的回顧與啟示》，《財(cái)會(huì)月刊》 1998年第 10期 6 SMEs in China On the issue of accounting standardization Pang kang Nanjing,210044 Financial Management, Nanjing University of Information Science amp。 Key word: Technology ABSTRACT With the further deepening of reform and opening up, SMEs are increasingly being China39。s economic development. At the same time, SMEs have their own advantages, but it also has its own problems. SMEs flexible, innovative ability, and high efficiency, and because funds and other reasons often smallscale industry in terms of a wide range of business, but a single, and because money makes the business side because it39。s anizational system, management also deficiencies. This standardization of accounting for SMEs to explore the issue given the current problems are mainly small and medium enterprises based accounting standardization work done well, accounting subject is unclear, establish accounts are not standardized, systems and personnel issues. In this paper, a number of solutions of these issues, this standardization of accounting for small and medium enterprises SMEs to be able to exist in the accounting issues will definitely help, which is the original intention of this article. Key word: SMEs。 accounting。 accounting。 specification
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