请大家帮我找一篇关于《中小企业会计问题》的外国文献，并且附中文翻译。

请大家帮我找一篇关于《中小企业融资方式选择》的外国文献，并且附中文翻译。~

SMEs in the country's economic and social development that plays an important role in the economic development and social stability of the important pillars in the actual work of financing constraints SME development has become the main obstacle.
In this paper, the status of financing for SMEs, the SME financing analysis factors. SME credit culture that loss, financial management confusion, poor economic returns, lack of credit guarantees, domestic financial industry and the integration of its own loans in the current austerity is the main obstacle to SME financing. Proposed solutions should focus on the current development of small and medium banks, establishing a sound credit guarantee system problems to a fundamental breakthrough in getting loans for SMEs bottlenecks contradictions. At the same time, from the perspective of building their own enterprises make policy recommendations.
中小企业在我国经济和社会发展中具有举足轻重の作用，是经济发展和社会稳定の重要支柱，而在实际工作中，融资难已成为制约中小企业发展の主要障碍。
本文针对中小企业融资难の现状，系统分析了中小企业融资难の主要原因。指出中小企业信用文化の缺失、财务管理混乱、经济效益差、缺乏信用担保、国内金融业自身の整合与贷款紧缩是我国当前中小企业融资の主要障碍。提出当前应重点解决发展中小银行、建立健全信用担保体系等方面问题，以便从根本突破中小企业贷款难の瓶颈矛盾。同时，从企业自身建设の角度提出政策建议。

Accounting duty to introduce my country accounting for a long time, but in the enterprise has not been widely used. At the Ministry of Finance "Accounting Reform and Development Program," clearly, and deepen fiscal reforms must be "to set up duty as the main form of accounting business accounting management system." Staff from the status quo, therefore, analyze the application of duty to promote the process of accounting problems faced, there is targeted to be resolved, thus speeding up the duty of accounting in the enterprise application, an in-depth implementation of the "Accounting Reform and Development Program," an inevitable requirement.

First, the responsibility to promote the application of the accounting of the causes of difficult

1. Stereotypes hindered. Duty because of the application of accounting is not mandatory, the responsibility of accounting at the popularization and application of enterprises rely on business leaders the importance attached to support and accounting staff for their active participation. At present, however, many business leaders are still accustomed to using the experience and subjective judgments to manage the production and operation activities, on the application of responsibility accounting in strengthening internal management, improve the role of cost-effectiveness, lack of adequate understanding and attention. Consider accounting "accounts are the Bank account, to participate in the management are to help" the old concept of leadership in corporate and accounting personnel are still deep-rooted idea, because of accounting personnel still accounts put the most important functions as part of their job, the lack of application of responsibility accounting opportunities and enthusiasm, which to some extent, hinder the popularization and application of responsibility accounting.

2. Lagging behind the pace of enterprise reform. G our country benefits the deepening of enterprise reform, but many enterprises in the planned economy under the conditions of the formation of the defects have yet to be fundamentally eliminated, seriously troubled accounting duty applications. Its outstanding performance, first, because of the current business relationship between ownership status has not yet fully clear政企不分surviving, enterprise production and operation activity is also affected by the impact of government behavior, corporate decision-making remains a major government departments decided to set up duty enterprise accounting system to be owned by decision-making autonomy, has not yet been fully implemented, will inevitably dampen corporate responsibility accounting system set up the enthusiasm. Two are the production and operation of a wide range of contract responsibility system introduced to promote the enterprise from production type to the operation and management of type, but also resulted in the production and operation of over-concentration of authority in the director of the manager, with responsibility for the accounting system set up the necessary functions of decentralized management system incompatible. Many enterprises are three long-term existence of redundancy deposition, institutional overlap, enterprises and society on the egalitarian distribution of such a phenomenon, is still fundamentally changed, and the responsibility of enterprises set up accounting system, it is necessary to break the old management system, and adjust the rights and interests of the old pattern , in accordance with the duty of accounting requirements, division of responsibilities Center, decomposition duty goal, set up duty assessment system, thus giving rise to a duty to promote the application of accounting in the process of facing many contradictions and one obstacle after another.

3. Promote the use of improper methods. At the call of the universal implementation driven in some areas ignore the reality, no objective conditions, H-1 to rise to engage in "full bloom", promote the use of one-sided pursuit of progress, blindly following the implementation of pilot projects with the first principles of promotion, the impact of duty promote the use of accounting results and quality. There are some regions in the course of their work, re-promote the use of light to consolidate development, set up duty in the enterprise accounting system, the lack of the necessary supervision and guidance appraisal inspection job, resulting in some companies the responsibility of the accounting application becomes a mere formality, enterprise production and management is still the same old , wearing new shoes take the old path prominent phenomenon. In addition, in some areas through the presentation of the typical experience and advanced mode, for the enterprise to provide a model for the implementation of responsibility accounting and technical methods for speeding up application has played a catalytic role. However, some enterprises in the drawing process, not be able to love and plant a combination of high intelligence, there is mechanically the situation, resulting in responsibility for accounting and internal management of enterprises can not meet, with the result that the role of responsibility accounting difficult to bring into full play.

4. Financial department did not give full play to the guiding role. "Accounting Law" provides that the Financial Management Department is responsible for directing the accounting work in this region, the popularization and application of accounting duty, should guide the management of the financial sector to become an important element in accounting. In recent years, however, that the new accounting system, the new system and other major reform measures in the enterprise to successfully implement and become guiding the management of the financial accounting department's top priority. The current, rectifying the accounting order, the financial sector has become a long-term and arduous task. These contain many of the Financial Department of Human and energy, so that the financial sector duty to promote the application of the accounting process, which should be difficult to play a guiding role into full play.

5. The quality of accounting personnel and accounting means to find it difficult to adapt. Responsibility accounting system has the "single-track system" and the "dual track" of points, in order to streamline the current corporate personnel, cost savings, most of them using "single-track system" accounting system, "monorail" system accounting system accounting and emphasize the responsibility of the full integration of financial accounting, in a unified financial accounting courses on the basis of some additional internal accounting subjects, through the two brands, a set of people, accounting for adoption of a set of accounts table to meet the needs of accounting duty. This will certainly increase the workload of accounting personnel and the job more difficult, thus the quality of accounting information and accounting treatment means a higher requirement. However, the current corporate accounting staff responsible for accounting theory and practical knowledge are mostly relatively poor, while many enterprises accounting remains at the stage of manual operation, even if some companies have launched computerized accounting, billing only in the auxiliary primary application stage, the use of electronic computer to predict, control, analysis and other management activities of enterprises are rare. Resulting in many businesses slow output information, it is difficult to adapt to the responsibility of accounting information is sensitive, and effective control, evaluation and timely request, the accounting duty prior prediction, the superiority of things to control it is difficult to play. Quality of accounting personnel and accounting means backward, severely restricts the popularization and application of responsibility accounting.

6. Distortion of accounting information seriously. Responsibility accounting information required for data derived from the basic accounting, provide an objective real accounting information, accounting should be followed are the basic principles of responsibility accounting is applied and play a role in the foundation. However, in recent years, accounting disorder basic job landslides, a serious distortion of accounting information has become a job in the accounting of the outstanding questions. Apparently accounting disorder, should not get a true accounting information, the duty set up an accounting system is unrealistic, even if reluctantly set up also exists in name only, simply can not accurately reflect the production and control of operating conditions.

Two, to speed up the responsibility to promote the use of accounting measures

1. Duty to raise awareness and understanding of accounting. To accelerate the popularization and application of accounting duty is to deepen fiscal reform, and implementing the Ministry of Finance "Accounting Reform and Development Program" requirements, but also strengthen the internal management of enterprises, implementation of enterprise management from extensive to intensive changing demands. Some enterprises view of the current leadership and accounting personnel on duty set up the accounting system the role of insufficient understanding of the status quo, under current conditions, in addition to take the necessary measures to introduce greater responsibility accounting, publicity, more importantly, the departments concerned should make good organization, support, supervision, coordination, inspection work, to encourage enterprises in the use of responsibility accounting process, the daring experiment of innovation, through practice of duty job role of accounting in order to improve business leadership and accounting staff awareness, change Medium idea of "responsibility accounting useless theory" stereotyping, for the popularization and application of accounting duty to remove barriers to understanding.

2. To set up a modern enterprise system as an opportunity to promote the popularization and application of responsibility accounting. Further deepening of enterprise reform, as soon as possible, set up the condition of our country fit the modern enterprise system, promote the use of responsibility accounting are an inevitable requirement. Set up a modern enterprise system, the complete eradication of enterprises in the traditional planned economy under the conditions of the formation of many defects, so that enterprises become truly manage their own business, self-restraint and self-development of commodity producers and operators, so that enterprises that have independent decision-making really power to inspire business owners to do - try to learn the heart and the correct application of duty accounting, strengthen enterprise management, but will also facilitate the enterprises set up with the duty to adapt the accounting system's internal functions of decentralization management system. Therefore, the establishment of modern enterprise system in accounting for the popularization and application of duty with a full range of driving.

3. Proceeding from reality and rational application. At around the duty to promote the application of the accounting process, should insist that after the first pilot to promote the principle of proceeding from the objective conditions should not be so anxious to engage in a comprehensive way and speed at the same time, it should improve the quality, in accordance with the requirements of high standards and take down-to-earth and effective measures to consolidate and develop the good work, put an end to engage in formalism and going through the motions to cope with the negative situation. Enterprise production and management situation varies, responsibility accounting system must be set up by plants suit, results-oriented and should not engage in copying a model from the business reality, at the conclusion of the enterprise's own management and absorption from the experience of other enterprises on the basis of well-designed its own responsibility accounting system.

4. Speed up the accounting staff and improve the quality of the pace of Accounting. Strengthening corporate accounting staff in-service training, put the responsibility of the accounting and computerized accounting, accounting staff person satisfied the content of continuing education, and for the popularization and application of accounting duty, to cultivate a large number of mastering the application of duty of Accounting and Computerized Accounting Compound talent, on the one hand, not only accounting personnel to duty as soon as possible basic accounting theory, improve the effectiveness of departure from, but also the responsibility to set up the successful experience of the accounting system as a visual teaching materials, pay attention to cultivate the application of accounting personnel capacity. On the other hand, emphasis on Accounting at work in the financial universal application, it should also speed up the development of computerized accounting management functions, from the current auxiliary account management to participate in the direction of transformation, accounting for the duty to provide more detailed, more accurate and prompt information.

5. Bring into full play the guiding role of the Financial Department. Throughout the financial sector must promote the use of responsibility accounting and accounting management as an important aspect of job. Financial department must first formulate a pilot project. Enterprises in the region in accordance with the actual situation, formulate a practical plan and select the conditions are ripe for the pilot enterprises, in the accumulation of experience, promote the use of the work carried out step by step. Second counseling training of personnel, finance department may engage experts or have practical work experience of personnel, preparation of simple, practical, user-friendly teaching materials, training of key personnel training courses, but also through training or organization will be the way to visit, guide enterprises to learn from the experience of advanced study. Three are doing a good job guiding the work of supervision, financial sector should set up regular duty of the enterprise accounting system guidance and supervision, there is targeted to help enterprises solve problems in practical work, and urge enterprises to duty in accordance with the accounting system, the division of responsibilities to do a good job centers, decomposition duty goal, set up duty assessment system, etc. to prevent the tendency to engage in formalism and timely summary of enterprises set up at duty accounting lessons.

6. Continue to intensify efforts to straighten out the accounting work order. At present, all localities to develop and implement the Deputy Prime Minister Zhu Rongji's "pledge" the spirit of the overhaul of accounting work order has been made great achievements, accounting information distortion phenomenon has been checked, should be at grade has been made on the basis of the accounting order to continue to work to rectify depth to ensure that the accounting information to meet the legitimate, true, accurate and complete requirements, so as to promote the use of responsibility accounting to create the conditions.

　　Starting a small business
　　Accounting - Small Business
　　VCE Accounting
　　What is a service business? List three examples of small service businesses that you know.

　　Define a small business.

　　A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.

　　What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?

　　Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.
　　The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.

　　Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.

　　The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.

　　Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?

　　A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.

　　What is a trading business? List three examples of small trading businesses that you know.

　　A trading business is where you pay money in exchange you receive goods.

　　Some example of small trading business includes, milk bars, clothing shops and florist.

　　What is an e-commerce business? List three examples of e-commerce businesses that you know.

　　An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some
　　Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.

　　Check your knowledge – service and trading businesses.

　　Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.

　　Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.

　　What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.

　　Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.

　　Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.

　　Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.

　　What does buying an existing business mean? In your own words explain a different advantage and disadvantage.

　　Buying a existing business means buying a business which someone else had previously owned ran.

　　Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.

　　However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.

　　What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.

　　Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.

　　Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.

　　Disadvantage is not having the rights to change what you sell and the way you do business.

　　What do you think are the main advantages of buying a McDonalds franchise?

　　The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding due to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.

　　What do you think are the main advantages of buying a Video Ezy franchise?

　　Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.

　　What are the benefits of owning a video rental business that you:

　　Start from scratch: You are free free to develop your own idea and management.

　　Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.

　　Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.

　　Check your knowledge so far – Jim’s Mowing

　　What are the two advantages and disadvantages of buying a Jim’s mowing franchise?

　　Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the products that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?

　　Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.

　　浅析中小企业会计规范化
　　罗伯特.修斯 阿兰.约瑟
　　[摘 要]中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不
　　清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;
　　会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
　　[关键词]中小企业;会计规范化;会计核算
　　中小企业在完善我国市场机制、推动国民经济的发展、增加劳动就业、保持社会稳定等方面发挥着重要的作用。但在发展中也存在着许多问题,特别是会计核算的不规范,是制约中小企业进一步发展的瓶颈。
　　一、中小企业会计核算存在的问题
　　1.会计核算主体界限不清,企业产权与个人财产界限不清。中小企业的经营权与所有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难。
　　2.所有者自身的素质低及逃避纳税的心理,制约着中小企业会计核算的规范化。中小企业在经营过程中,为了自身利益,往往有通过逃避纳税的方式增加财富的想法,经营状况不好时,逃避纳税的愿望就更强烈。当外部监管力度不够时,这种现象会普遍存在。
　　3.会计机构的设置不符合相关规定。很多中小企业,特别是民营企业,为了节约核算成本,不按规定设置会计机构。有的企业即使设置了会计机构,也层次不清、分工不明.会计人员的业务素质低下。由于中小企业一般经营品种繁杂、行业各异,经营规模差距较大,所聘用的财务人员素质参差不齐,从而导致了会计核算的不规范在会计人员任用上,小企业最常见的做法是用自己的亲属当出纳,外聘“高手”作兼职会计,这些人员有在税务部门工作的,有国有企业财务管理人员,有会计师事务所的人员等,一般定期来做账。有些中小企业企业管理者也愿意聘请能力强的会计人员做专职会计,但是由于其发展前景及社会上得到人们认识程度较低,再加上较差的工作保障,使得其对优秀会计人员的吸引力不强。会计从业人员资格认定及规范考核的问题也很多,会计无证上岗现象严重,会计主管不具备专业技术资格的现象不胜枚举,会计人员的后续教育培养工作几乎没有进行。
　　5.建账不规范或不依法建账,会计核算常有违规操作。中小企业有些根本不设账,以票代账;或者设账,但账目混乱。还有相当一部分中小企业设两套账或多套账,使会计信息严重失真。在会计核算方面,待摊费用、预提费用不按规定摊提,人为操纵利润,采用倒轧账的方式记账等。有些会计人员知识结构老化与专业知识较低,使得许多理论上完善的会计方法与复杂的会计技术无法实施,或在实施时大打折扣。
　　6.内部会计监督职能没有发挥出来。内部会计监督要求会计人员对本企业内部的经济活动进行会计监督,但是中小企业的管理者常干预会计工作,会计人员受制于管理者或受利益驱使,往往按管理者的意图行事,使会计的监督职能几乎无法挥。
　　7.原始凭证付出成本大,或者难以获得。原始凭证的获取要付出成本,是因为企业在购买商品时要不要发票存在着不同的价格,若要发票,就要加价,价格较高;不要发票价格较低,两者的差价是税款。还有的企业发生费用后无法取得发票,只能用不合法的收据,在上级主管部门摊派的费用中支出。企业只好不做此账,或相互之间调剂票据8.企业内部控制制度不够健全,也阻碍了中小企业会计规范化的发展。由于部分中小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业资产流失、浪费严重、经营管理混乱等。
　　二、规范中小企业会计核算的建议
　　1.加强相关法律法规的建设和执行,促进中小企业的全面健康发展。要解决中小企
　　业会计规范化问题,靠一两家企业自我完善和会计人员努力是很难实现的。只有促进中小企业的健康发展,解决企业融资困难,实现科学化管理,克服自身的弱点才能从根本上解决会计规范化的问题。解决这一问题的根本办法就是执行好现有的相关法律法规,并根据经济发展的需要,适时制定、修改有关中小企业的法律法规,这样才能既促进中小企业会计规范化建设,加强中小企业的管理,又能为中小企业的全面发展保驾护航。
　　2.建立与我国中小企业相适应的会计制度。在过去很长一段时间里,国家在制定会计规范体系的过程中,很少考虑到中小企业会计需求与大企业和上市公司的差别,随着中小企业在我国经济发展中的作用越来越重要,会计理论界对中小企业会计规范化问题日趋关注。中小企业会计制度的制订应遵循以下原则:
　　(1)适应中小企业的特点。在会计制度设计中要考虑企业经营管理组织体系的设置,并与此保持一致。由于中小型企业业务量较少,会计核算只能采用集中核算方式,即由会计机构统一办理。部分中小企业交易类型有限,经营活动比较简单,一般只需要简单的数据,没有对数据产生深层次分析的需要,因此应允许一些企业不设会计机构。会计人员一般以2~3人为宜,并指派一人担任财务主管,在职责划分上要注意不相容职责的分离,如出纳、总账与稽核,出纳与总账、明细账的分离等。有些企业的会计工作也可由社会中介 机构代理。中小企业行业涉及面广,会计科目设置上应考虑通用性,针对采用独资和合伙 形式的中小企业所要承担的无限责任,应考虑对会计制度的影响;对于企业财产和个人家 庭支出相互占用的情况,应设置往来账户加以核算;适当放宽凭证的认定以解决中小企 业难以获得合法凭据的问题等。总之,中小企业会计准则的制定一定要充分考虑中小企业的特点。(2)重要性原则,要求提供的信息重点突出。与大型企业相比,会计信息需求者在中小企业中发生了变化。首先,税务部门的纳税管理需求成为最主要的外部需求;其次,投资者的决策需求和管理者的管理需求相统一;最后是银行贷款管理需求,但是此需求因银行提供的贷款很少而相对薄弱。会计信息需求上的变化,决定了中小企业的会计 应着眼于这些企业税务上的需要和内部信息的需求。(3)成本效益原则。会计信息的提是有成本的,企业在提供会计信息的过程中应讲求成本效益原则。(4)简便易行。由于 中小企业业务量小、会计人员素质参差不齐,会计制度设计时应充分考到操作上的简便 易行。
　　加强外部监管力度。从目前我国中小企业的现状来看,靠企业自身约束来规范会 计工作是不现实的,我们应该更多的借助于外部监管,帮助中小企业实现会计规范化。 财政部门首先应指导督促中小企业依《会计基础工作规范》的要求建立健全账簿体 系,发现不符合《会计基础工作规范》要求的,应及时严肃处理;其次,财政部门还应督促中 小企业建立、健全会计内部控制制度和内部核算制度;最后,财政部门还应切实地做好财 务人员的后续教育。税务部门也应改进查核方式,改进税务人员对于中小企业的态度,并 建立税务代理人制度,以增加税务申报速度,减轻税务人员的工作负担,以便全心进行查 核工作。
　　我们相信,只要充分认识到我国中小企业会计规范化进程中存在的问题,并充分考虑 到中小企业在经济发展中的重要性,有关方面齐抓共管、共同努力,定能把这项艰巨的工 作做得更好。

　　觉得怎么样，有5000字吧！！！！累死了

2004年7月 学 术 交 流 Jul., 2004
总第124期 第7期 Academic Exchange Serial No.124 No.7
·企业改革与发展研究·
中小企业会计规范化问题探讨
牟远健1,丁玲玲2,王 静1
(1.黑龙江省畜产公司,黑龙江哈尔滨150001;2.黑龙江省林业科学院,黑龙江哈尔滨150001)
[摘 要]中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不
清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;
会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
[关键词]中小企业;会计规范化;会计核算
[中图分类号]F270 [文献标识码]A [文章编号]1000-8284(2004)07-0049-03
中小企业在完善我国市场机制、推动国民经济的发展、增加劳动就业、保持社会稳定
等方面发挥着重要的作用。但在发展中也存在着许多问题,特别是会计核算的不规范,是
制约中小企业进一步发展的瓶颈。
一、中小企业会计核算存在的问题
1.会计核算主体界限不清,企业产权与个人财产界限不清。中小企业的经营权与所
有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企
业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难。
2.所有者自身的素质低及逃避纳税的心理,制约着中小企业会计核算的规范化。中
小企业在经营过程中,为了自身利益,往往有通过逃避纳税的方式增加财富的想法,经营
状况不好时,逃避纳税的愿望就更强烈。当外部监管力度不够时,这种现象会普遍存在。
3.会计机构的设置不符合相关规定。很多中小企业,特别是民营企业,为了节约核算
成本,不按规定设置会计机构。有的企业即使设置了会计机构,也层次不清、分工不明。
4.会计人员的业务素质低下。由于中小企业一般经营品种繁杂、行业各异,经营规模
差距较大,所聘用的财务人员素质参差不齐,从而导致了会计核算的不规范。
在会计人员任用上,小企业最常见的做法是用自己的亲属当出纳,外聘“高手”作兼职
会计,这些人员有在税务部门工作的,有国有企业财务管理人员,有会计师事务所的人员
等,一般定期来做账。有些中小企业企业管理者也愿意聘请能力强的会计人员做专职会
计,但是由于其发展前景及社会上得到人们认识程度较低,再加上较差的工作保障,使得
其对优秀会计人员的吸引力不强。会计从业人员资格认定及规范考核的问题也很多,会
[收稿日期]2004-04-18
[作者简介]牟远健(1978-),女,黑龙江庆安人,黑龙江省畜产公司会计师,从事会计理论与实践研
究;丁玲玲(1973-),女,黑龙江密山人,黑龙江省林业科学院会计师,从事会计理论与实践研究;王静
(1972-),女,江苏丰县人,黑龙江省林业科学院会计师,从事会计理论与实践研究。
·49·
计无证上岗现象严重,会计主管不具备专业技术资格的现象不胜枚举,会计人员的后续教
育培养工作几乎没有进行。
5.建账不规范或不依法建账,会计核算常有违规操作。中小企业有些根本不设账,以
票代账;或者设账,但账目混乱。还有相当一部分中小企业设两套账或多套账,使会计信
息严重失真。在会计核算方面,待摊费用、预提费用不按规定摊提,人为操纵利润,采用倒
轧账的方式记账等。有些会计人员知识结构老化与专业知识较低,使得许多理论上完善
的会计方法与复杂的会计技术无法实施,或在实施时大打折扣。
6.内部会计监督职能没有发挥出来。内部会计监督要求会计人员对本企业内部的经
济活动进行会计监督,但是中小企业的管理者常干预会计工作,会计人员受制于管理者或
受利益驱使,往往按管理者的意图行事,使会计的监督职能几乎无法发挥。
7.原始凭证付出成本大,或者难以获得。原始凭证的获取要付出成本,是因为企业在
购买商品时要不要发票存在着不同的价格,若要发票,就要加价,价格较高;不要发票价格
较低,两者的差价是税款。还有的企业发生费用后无法取得发票,只能用不合法的收据,
在上级主管部门摊派的费用中支出。企业只好不做此账,或相互之间调剂票据。
8.企业内部控制制度不够健全,也阻碍了中小企业会计规范化的发展。由于部分中
小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验
收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业资产流失、浪费严
重、经营管理混乱等。
二、规范中小企业会计核算的建议
1.加强相关法律法规的建设和执行,促进中小企业的全面健康发展。要解决中小企
业会计规范化问题,靠一两家企业自我完善和会计人员努力是很难实现的。只有促进中
小企业的健康发展,解决企业融资困难,实现科学化管理,克服自身的弱点才能从根本上
解决会计规范化的问题。解决这一问题的根本办法就是执行好现有的相关法律法规,并
根据经济发展的需要,适时制定、修改有关中小企业的法律法规,这样才能既促进中小企
业会计规范化建设,加强中小企业的管理,又能为中小企业的全面发展保驾护航。
2.建立与我国中小企业相适应的会计制度。在过去很长一段时间里,国家在制定会
计规范体系的过程中,很少考虑到中小企业会计需求与大企业和上市公司的差别,随着中
小企业在我国经济发展中的作用越来越重要,会计理论界对中小企业会计规范化问题日
趋关注。中小企业会计制度的制订应遵循以下原则:
(1)适应中小企业的特点。在会计制度设计中要考虑企业经营管理组织体系的设置,
并与此保持一致。由于中小型企业业务量较少,会计核算只能采用集中核算方式,即由会
计机构统一办理。部分中小企业交易类型有限,经营活动比较简单,一般只需要简单的数
据,没有对数据产生深层次分析的需要,因此应允许一些企业不设会计机构。会计人员一
般以2~3人为宜,并指派一人担任财务主管,在职责划分上要注意不相容职责的分离,如
出纳、总账与稽核,出纳与总账、明细账的分离等。有些企业的会计工作也可由社会中介
机构代理。中小企业行业涉及面广,会计科目设置上应考虑通用性,针对采用独资和合伙
形式的中小企业所要承担的无限责任,应考虑对会计制度的影响;对于企业财产和个人家
庭支出相互占用的情况,应设置往来账户加以核算;适当放宽凭证的认定,以解决中小企
业难以获得合法凭据的问题等。总之,中小企业会计准则的制定一定要充分考虑中小企
·50·
业的特点。(2)重要性原则,要求提供的信息重点突出。与大型企业相比,会计信息需求
者在中小企业中发生了变化。首先,税务部门的纳税管理需求成为最主要的外部需求;其
次,投资者的决策需求和管理者的管理需求相统一;最后是银行贷款管理需求,但是此需
求因银行提供的贷款很少而相对薄弱。会计信息需求上的变化,决定了中小企业的会计
应着眼于这些企业税务上的需要和内部信息的需求。(3)成本效益原则。会计信息的提
供是有成本的,企业在提供会计信息的过程中应讲求成本效益原则。(4)简便易行。由于
中小企业业务量小、会计人员素质参差不齐,会计制度设计时应充分考虑到操作上的简便
易行。
3.加强外部监管力度。从目前我国中小企业的现状来看,靠企业自身约束来规范会
计工作是不现实的,我们应该更多的借助于外部监管,帮助中小企业实现会计规范化。
财政部门首先应指导督促中小企业依《会计基础工作规范》的要求建立健全账簿体
系,发现不符合《会计基础工作规范》要求的,应及时严肃处理;其次,财政部门还应督促中
小企业建立、健全会计内部控制制度和内部核算制度;最后,财政部门还应切实地做好财
务人员的后续教育。税务部门也应改进查核方式,改进税务人员对于中小企业的态度,并
建立税务代理人制度,以增加税务申报速度,减轻税务人员的工作负担,以便全心进行查
核工作。
我们相信,只要充分认识到我国中小企业会计规范化进程中存在的问题,并充分考虑
到中小企业在经济发展中的重要性,有关方面齐抓共管、共同努力,定能把这项艰巨的工
作做得更好。
Probing into the Accounting Standardization of Small and
Middle-sized Enterprises
MUYuan-jian1, DING Ling-ling2, WANG Jing1
(1.HeilongjiangLivestock Products Corporation,HarbinHeilongjiang150001, China;
2.HeilongjiangAcademy ofForest Sciences, HarbinHeilongjiang150001, China)
Abstract:In accounting operation of small and medium-sized enterprises, there are many prob-
lems such as less clear partition toward main bodies of bookkeeping operation, blur limits between
enterprise’s property and personal property, slow process of operation standardization restrained by
owner’s quality and his tax-evasion motive, mismatched accounting institutions with relative provi-
sions and disobedient operation process against regulations, etc. In view of such problems we must
adopt related measures to make accounting operation standard.
Key words:small and medium-sized enterprise, accounting standardization, accounting operation
〔责任编辑:刘 阳〕
·51·

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