財(cái)務(wù)管理信用缺失外文翻譯----中國中小企業(yè)信用危機(jī)研究-閱讀頁
2025-06-05 16:12本頁面
【正文】 rket order and business has brought immeasurable harm. Due to lack of adequate credit, market, contractual relationship difficult to maintain, market transactions are paid mainly from the original mainly to changes in credit transactions difficult to plete, the state of the market economy development can not move toward healthy, mature and international。 without trust lead to corporate accounts in arrears and fraud occurs, so that the development of enterprises in crisis。s SMEs, the root causes of the current credit crisis, China39。 both external institutional barriers, but also has its own management loopholes. (A) the external environment, China39。 the other hand, in the family of small and medium enterprises, especially those with blood, kinship, geographical and family enterprises, regardless of the enterprise, as panies illdefined property rights, thus defining the persons concerned the right of inter , responsibilities and interests is not clear, fundamentally affect the enterprise39。s current accounting for SMEs in a weakening of state supervision. Specifically manifested in the decentralized government supervision, social supervision of weakness, internal control weaknesses. At present, due to the 本科畢業(yè)設(shè)計(jì)（論文）外文翻譯 10 abovementioned three kinds of supervisory authorities is different from the coordination of efforts among various departments poor, or simply are internal conflicts, and therefore the actual monitoring process, often the emergence of a region, a business or a matter that has just e under the same on a regulatory inspection is pleted, followed by the other regulatory authorities reinspected, this will inevitably result in an enterprise for the same, the same matter, with a set of data, there are several departments duplication of oversight, not only resulted in a tremendous waste of economic resources, while also allows businesses struggling to cope with a flood of checks, can not make it day to day accounting management to further improve and perfect. And from monitoring the operation of SME accounting view of practice. China39。s accounting regulatory authorities as a whole is not high degree of information technology, but also did not form a more perfect, versatility, easy operation of the operating system of supervisory information. As the information technology construction lags behind, bound for the efficiency and effectiveness of the accounting regulation greatly reduced, but also seriously hampered China39。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。 finance, audit, industry and merce, taxation, banking, insurance, securities and other departments in the SME accounting supervision in the role and the relationship between the sharing of supervisory information means and sharelevel times。s accounting supervision is a severe test. Accounting Risk of seriousness and danger of spreading the impact on national economies have increasingly gained, China should actively participate in international accounting organizations, the association39。s international status of accounting, master regulation of foreign advanced experience, improve China39。 2. Ministry of Finance, workcentric data processing subsystem。 4. Risk analysis, early warning subsystem。 6. Supervision of a prehensive information query subsystem.
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